Exploration on Building Internal Contract Control System of Public Hospital
Author(s): LIU Chang, MA Jiang-xue, MENG Ya-feng
Pages: 6-10
Year: 2015 Issue: 5
Journal: Hospital Management Forum
Keyword: Public Hospital; Internal audit; Contract audit; I nternal control;
Abstract: Public hospitals in China are public institutions. Under the new health care reform, public hospitals' audit need to adjust their strategies timely, reasonable and legally so as to keep pace with the context. It should rebuild its internal control system of economic contracts dominated by audit based on the actual situation. This system should base on the theory of COSO framework and 17 principles of the new framework, Basic Norms of Internal Control, Norms of Internal Control for Administrative Units (Trial). This paper would study on internal control of the economic contract in China's public hospitals from five aspects, namely, internal environment, risk assessment, control activities, information and communication, as well as monitoring and explore to build hospital internal control system, strengthen stability of hospital economic activities, ensure the safety and integrity of state-owned assets, and further reflect the public welfare of state-owned public hospitals.
Pages: 6-10
Year: 2015 Issue: 5
Journal: Hospital Management Forum
Keyword: Public Hospital; Internal audit; Contract audit; I nternal control;
Abstract: Public hospitals in China are public institutions. Under the new health care reform, public hospitals' audit need to adjust their strategies timely, reasonable and legally so as to keep pace with the context. It should rebuild its internal control system of economic contracts dominated by audit based on the actual situation. This system should base on the theory of COSO framework and 17 principles of the new framework, Basic Norms of Internal Control, Norms of Internal Control for Administrative Units (Trial). This paper would study on internal control of the economic contract in China's public hospitals from five aspects, namely, internal environment, risk assessment, control activities, information and communication, as well as monitoring and explore to build hospital internal control system, strengthen stability of hospital economic activities, ensure the safety and integrity of state-owned assets, and further reflect the public welfare of state-owned public hospitals.
Related Articles