Practice and Exploration of Internal Control Construction in Prefecture-Level Municipal Public Hospitals within the Con-text of Mergers and Reorganizations
Qin Xiao
Liu Dan
Abstract：To explore how to implement progressive reforms in internal control systems during mergers and reorganizations while preventing and controlling operational risks in public hospitals.Through literature review and analysis of internal control practices in sample hospitals,it explores a"three-step"framework for internal control development(system integration,scenario reconstruction,and digital empowerment)has been established.Therefore,the mergers and reorganization of public hospitals in prefecture-level cities should establish an internal control construction path suitable for the development of the hospital according to the actual situation of the hospital,so as to help reduce the financial risk,enhance the operation ability and improve the management level of the hospital.
Keywords：public hospitalprefectural-levelmerger and reorganizationinternal control
Publication Date：2026-03-05
Online Publishing Date：2026-04-01(First online date of this platform, not the publication date of the document)
Pages：5( 87-91 )