First, the overall goal of internal control system construction
According to the document requirements of the Provincial Department of Finance, the Provincial Supervision Department, the Provincial Audit Office and the Provincial Health Planning Commission, combined with the requirements of the "Thirteenth Five-Year Plan" development strategy of the Second Affiliated Hospital of Bengbu Medical University, we will improve efficiency, repay society and benefit employees. In accordance with the principle of "starting in an all-round way, implementing in batches, and striving for practical results", on the basis of comprehensively testing and sorting out the present situation of hospital internal control, focusing on preventing risks and improving efficiency, by analyzing the internal control defects of our unit, we supplemented and revised the management system, division of responsibilities and business processes, and established a full-staff, full-process internal control system covering all levels of our unit, such as decision-making, executive and business levels. So as to effectively ensure the legal compliance of hospital management, asset safety, authenticity and integrity of financial reports and related information, improve operational efficiency and benefit, and promote the realization of hospital development strategy.
The overall goal of hospital internal control system construction is to establish a unified, standardized and perfect internal control system in the whole hospital by the end of 20xx, in accordance with the overall deployment of hospital internal control construction, the internal control standard of administrative institutions (Trial), the internal control system of hospitals (Trial) and the implementation plan of the internal control system construction of the Second Affiliated Hospital of Bengbu Medical University.
Second, the principles and elements of internal control system construction
The main tasks of internal control system construction are: to establish an internal control system covering all hospital management activities; Formulate evaluation standards, supervise and inspect and promote the effective implementation of internal control system; Realize the organic combination of internal control and comprehensive risk management, and improve the basic management level and risk prevention and control ability. This internal control construction specifically includes all aspects of hospital operation management, including comprehensive budget, revenue and expenditure management, procurement business, asset management, construction project management, contract management, financial reporting, internal information transmission, information system and so on.
According to the "Implementation Opinions of Anhui Provincial Department of Finance, Anhui Provincial Supervision Department and Anhui Provincial Audit Department on Comprehensively Promoting the Construction of Internal Control in Administrative Institutions" (Caishui [20xx] No.212), and under the guidance of the "Internal Control Standard for Administrative Institutions" (for Trial Implementation), we will sort out, revise and improve the existing rules and regulations of our unit, and refine and improve various business (work) processes.
1. Necessity of establishing an internal control system: A perfect internal control system is a criterion for restricting and standardizing hospital management behavior, a basic guarantee for reducing risks and preventing and controlling risks, and can guarantee the legality and compliance of operation and management, the safety of assets, the truthfulness and integrity of financial reports and related information, improve operation efficiency and management level, and promote the realization of hospital development strategies and objectives.
2. The establishment and implementation of internal control shall follow the following basic principles:
(1) comprehensive principle. Internal control should run through the whole process of decision-making, implementation and supervision, covering all the business and matters of the hospital.
(2) the principle of importance. Internal control should focus on key areas and high-risk areas on the basis of comprehensive risk management control.
(3) the principle of checks and balances. Internal control should restrict and supervise each other in hospital governance structure, organizational setup, power and responsibility distribution, business processes, etc., while taking into account operational efficiency.
(4) the principle of adaptability. Internal control should be adapted to the business scale, business scope, competition and risk level, constantly improve the internal control system according to the needs of business development and management, and adjust it in time as the situation changes, and establish a dynamic adjustment mechanism to prevent the lack of system and process defects.
(5) The principle of cost-effectiveness. Internal control should weigh the implementation cost and expected income to achieve effective control at an appropriate cost.
3, the establishment and implementation of effective internal control covers the following five elements:
(1) internal environment. Internal environment is the basis of implementing internal control, which mainly includes governance structure, institutional setup, power and responsibility distribution, human resources policy, corporate culture, etc.
(2) Risk assessment. Risk assessment is to identify and systematically analyze the risks related to the realization of internal control objectives in hospital business activities in time, and reasonably determine the risk coping strategies.
(3) control activities. The control activity is that the hospital takes corresponding control measures according to the risk assessment results to control the risk within an acceptable range.
(4) Information and communication. That is, timely and accurately collect and transmit information related to internal control to ensure effective communication between the hospital and the outside.
(5) supervision. Internal supervision is to supervise and inspect the establishment and implementation of internal control system, evaluate the effectiveness of internal control, and improve it in time when internal control defects are found.
4. Take value management as the main line and risk management as the guidance, comprehensively sort out and optimize various business (work) processes, clarify key areas and control points, formulate, revise and improve system processes, compile an internal control system assembly, and establish and form an internal control system.
5. In accordance with the requirements of management institutionalization, system process and process informatization, we will promote the construction of internal control informatization, embed all business processes into the information system, and realize the online operation of control measures.
Third, establish an internal control organization system.
In order to ensure the smooth progress of hospital internal control construction and the effective operation of internal control mechanism, the hospital will establish an internal control organization system so that management and decision makers can obtain appropriate information in time; All employees can * * * participate in the construction of internal control and * * * be responsible for internal control; All levels, departments and posts have clearly defined the responsibilities of internal control.
The organizational structure of internal control has four levels, namely, decision-making level, management level, execution level and supervision level. The decision-making level includes: the president's office meeting and the leading group for internal control construction; The management includes: internal control construction executive team; The executive layer includes various functional departments and business departments within the hospital; The supervision level is the unit audit department.
(1) President's Office Meeting
It is the highest decision-making body of the hospital, responsible for the establishment, improvement and effective implementation of internal control; Review the annual internal control evaluation report; Review the main strategies of internal control and risk management, main risks and solutions to internal control defects; To review the establishment of the leading group for internal control construction and its responsibility plan; Examining and approving the final work results of internal control; Other matters related to internal control and risk management.
(II) Responsibilities of the Leading Group for Internal Control Construction
The hospital will set up a leading group for internal control construction, which will be implemented after discussion and approval by the leaders.
The leader of the leading group for internal control construction is the hospital president, who is the first responsible person for the construction of internal control system in the hospital. The leading group for internal control construction conducts overall leadership, decision-making, deployment and command on the implementation of internal control.
Leading group for internal control construction
Team leader: Cui
Deputy Team Leader: Zou Chunfu
Member: Guan Chao Yang Qingyang Wang Chuanhui
Main responsibilities:
1) is responsible for determining the overall goal, policy, system and scope of work of the internal control system;
2) Be responsible for determining the overall deployment of internal control system construction and the operation and management of internal control work;
3) Be responsible for putting forward compliance management suggestions and improvement plans for internal control management defects, and promoting rectification;
4) Other matters related to internal control management.
(III) Responsibilities of the Working Group on Internal Control
The leading group for internal control construction has an internal control construction executive office, which is located in the finance department, with the chief of the finance department as the director, and the executive office is responsible for the specific formulation of the internal control system.
Internal control system construction executive office
Director: Wang Rui
Deputy Directors: Zhao and Jiang Bencai
Member: Liu Liu Zhang Jirui Mao Bingfei Zhang Yu
Main responsibilities:
1) Division of responsibilities of members responsible for the construction of internal control system;
2) Be responsible for determining the specific time schedule for the construction of internal control system;
3) To be responsible for organizing the docking, communication and coordination of hospital internal resources;
4) Record or update the business flow chart and evaluate the effectiveness of internal control design and operation;
5) Feedback internal control defects, report the implementation of internal control and major issues, and submit the annual internal control evaluation report to the leading group for internal control construction for deliberation;
6) Management of internal control working documents;
7) Responsible for other implementation of the internal control system.
(four) the responsibilities of the internal audit department
As an internal audit department, the Audit Department should conduct daily supervision and special inspection on the implementation of internal control construction, and cooperate with the internal control execution team to evaluate the internal control construction work of our hospital.
(5) Functional departments and business departments
Provide support and assistance to the internal control working group, organize and arrange the resources needed for the internal control work of the department or unit, and coordinate all important matters in the internal control work of the department or unit.
All functional departments and business departments should be responsible for the internal control management of their own departments, that is, internal control administrators. The responsibilities of the internal control administrator include:
1. Contact the relevant personnel of the internal control construction executive office of the unit and provide all the information needed for the work;
2. Assist the organization to describe the main business processes, key control points and important control measures of the unit, assist in recording internal control problems, and put forward rectification suggestions or methods;
3. Assist in the rectification of internal control defects of the unit, and timely feedback the rectification of defects and the main situation of internal control;
4. Prepare the internal control evaluation report of the department.
5. Organize other work related to internal control management.
Because the internal control administrator is the link between the internal control office and various functional departments or business departments, it plays a connecting role, so the work of the internal control administrator needs the strong support of the leaders of various departments and the active participation and cooperation of all employees.
Four. Steps of internal control system construction
The construction of internal control involves the whole process of hospital management, including all levels, various businesses and various institutional processes, involving a wide range and complex content. According to the notification requirements of the Provincial Health Planning Commission, it is planned to complete the construction of internal control system from May to the end of 20xx.
Implementation steps
According to the "Implementation Opinions of Anhui Provincial Department of Finance, Anhui Provincial Supervision Department and Anhui Provincial Audit Office on Comprehensively Promoting the Construction of Internal Control in Administrative Institutions" (Caishui [20xx] No.212), combined with the actual operation and management of the hospital, the original internal control system was improved, and the work plan for the construction of internal control system was launched in early May of 20xx, which was implemented in the following steps:
Project time, work content and stage results
(1) Pre-preparation (20xx May-June)
Set up a working group on hospital internal control project, hold a kick-off meeting and do a good job in mobilization.
(2) Current situation analysis stage (July-August, 20xx)
Through interviews, meetings and discussions, consulting major internal control documents, etc., this paper analyzes the key internal control points and actual work in the existing internal control standard manual (for trial implementation), understands the current situation of internal control elements, and prepares an internal control evaluation report.
(3) Formulate an internal control implementation plan (September-June, 20xx).
Based on the evaluation and analysis of the current situation of internal control, a feasible internal control implementation plan is formulated and submitted to the leading group for review.
(4) Implementation stage of internal control (20xx1-20xx1October)
Each department carries out its own internal control work according to the internal control implementation plan, and reviews and summarizes the internal control system construction in the implementation stage, focusing on summarizing the experience and practices in improving the internal control system construction, management improvement, risk prevention and control, management effectiveness, etc., and forming the internal control self-inspection report of the department and the internal control effectiveness evaluation report of the hospital.
(5) Internal control defects rectification and optimization stage (20xx year11-65438+February)
Improve the internal control system according to the results of self-examination and inspection. For important business processes and management defects, with the continuous progress of rectification, learn from the experience of advanced units, improve management standards, refine process operations, improve rules and regulations, improve control measures, achieve a balance between risks and benefits, promote management improvement, and form an annual internal control evaluation report. The leading group will combine the annual internal control evaluation report to deploy the internal control system construction task for the next year.