With the development of economic globalization and the complication of enterprise management, the level of internal control has become an important part for measuring the quality of management, risk prevention, competitiveness and operational efficiency of modern enterprises. As a special economic organization, hospitals have some defects in terms of internal control environment, organization of control system, risk management and implementation system, supervision, control and evaluation system. Based on the “Medical Institutions Internal Control Provisions of Finance and Accounting (Trial)” and “A Lecture on Medical Institutions Internal Control of Finance and Accounting”, this article gives some suggestions on how to improve the management of hospital internal control.
ObjectiveTo explore the feasibility of introducing student-standardized patients in the teaching reform of medical nursing course. MethodsWe chose four classes of nursing students from grade 2012 between September and December 2014 as the research subjects.Cluster sampling was used to choose two classes of 84 nursing students randomly as trial group, who received student-standardized patients in their practical learning; while the rest 2 classes of 83 students were chosen as control group, who received traditional teaching method.The course scores and the effect evaluation were compared between the two groups. ResultsThe basic knowledge test score of the trial group 31.28±4.81 was not significantly different from that of the control group 32.10±2.15(P > 0.05).The case analysis test score of the trial group 54.36±3.45 was significantly higher than that of the control group 43.12±1.37(P < 0.05).The communication ability, health education ability, skill operation ability and professional quality score of nursing students in the trial group were also significantly higher than those in the control group (P < 0.05). ConclusionIntroducing student-standardized patients in practical teaching of medical nursing can improve the teaching effect and students' comprehensive ability.
Objective To explore the impact of Diagnosis-Intervention Packet (DIP) reform on the operation of pilot county-level hospital, analyze the challenges that hospitals may face in DIP reform, and propose strategies to adapt to the reform. Methods The settlement list data of inpatients insured by medical insurance for 2022 from a county-level tertiary public hospital in Jiuquan City, Gansu Province were collected, where DIP was planned to operate. The DIP payment was simulated, and the operational status of the hospital and departments after implementing DIP reform was analyzed based on enrollment status, cost deviation, length of stay, hospitalization expenses, and DIP payment as relevant indicators. Results Under the implementation of DIP payment, the overall enrollment rate of the hospital was 98.1%, including 85.4% in the core group, 7.0% in the comprehensive group, and 7.6% in the grassroots group. Normal costs accounted for 88.9%, deviation costs accounted for 11.1%, with high magnification cases accounting for 1.9% and low magnification cases accounting for 9.2%. The payment standard for all cases included in the hospital according to DIP was 15.464 million yuan, the total amount paid by the pooling fund was 19.986 million yuan, and the difference between DIP payment and payment by project was –4.522 million yuan. Conclusion There is a significant difference in the medical insurance payments received by county-level hospitals after implementing DIP payment, and there is an urgent need to adapt to the DIP payment reform as soon as possible.
Objective To compare the effectiveness of three teaching modes, namely traditional teaching, online teaching, and online and offline blended teaching, in the teaching of the clinical nutrition elective course, and to evaluate the advantages of the online and offline blended teaching mode. Methods A total of 316 students taking the clinical nutrition elective course at Sichuan University in one of the three semesters, Fall 2019-2020, Spring 2019-2020, and Fall 2020-2021, were enrolled as the study population. In the offline group, 69 students used the traditional teaching mode; in the online group, 133 students used the online teaching mode through Chaoxing Xuexitong application; in the online and offline blended teaching group, 144 students used the traditional teaching mode combined with the online teaching. The final exam results and questionnaire satisfaction of the three groups were analyzed and compared. The exam results were presented as median (lower quartile, upper quartile). Results The exam results of the online group [males: 88.0 (85.0, 93.0); females: 91.0 (86.0, 94.0)] and the online and offline blended group [males: 90.0 (83.0, 94.0); females: 91.0 (87.5, 95.0)] were significantly higher than those of the offline group [males: 83.0 (77.0, 89.0); females: 77.5 (67.0, 87.0)] (P<0.001). Compared to the offline teaching mode and online teaching mode, the female students’ satisfaction with the online and offline teaching mode was better (P<0.01). Conclusion The online and offline blended teaching mode can significantly improve students’ performance and learning motivation, and provide a basis for promoting the reform of the clinical nutrition elective course.