Research On Internal Control Of Hospital’s Fixed Assets In The IT Envieriment

Along with the advancement of health care system reform and the medical industry, further deepening of market-oriented healthcare industry, the competition among hospitals is becoming more and more fierce, which requires hospitals continuously improve the level of internal management, improve hospital competitiveness in the industry, and stabilize its position in the industry. Hospitals not only need to continuously upgrade the level of medical care for patients with quality medical services, but also need an all-round fine management, while reducing unreasonable expenses, reduce operating costs in order to reduce the financial burden on patients, improving the ability to identify risks, take timely measures to deal with the risk, to prevent the occurrence of adverse events, on the other hand provide a reliable basis for the higher authorities and hospital managers macro-control and decision management. Most of hospital’s fixed assets worth more than half the value of the total assets of hospital, not only the value is high, the number is also very large, its meticulous management needs participation from all departments and cooperate with the hospital, so the management of the fixed assets has become a critical part of hospital management. Since the hospital’s vast majority of the revenue cannot be created by the management of fixed assets directly, in addition to traditional extensive management thinking, fixed asset management can’t get the attention it deserves, fixed asset information technology lag, the relevant internal control system is imperfect, the implementation does not reach the designated position, so that the hospital management of fixed assets is problematic. As the scale of fixed asset is increasing and the management requirements are improving, the traditional way of fixed assets management is no longer the hospital to adapt to the pace of development of hospital modernization, so how to strengthen the internal control of hospital’s fixed assets and improve the management quality and efficiency of management become an important research topic of the current hospital management. The application of advanced information systems improve the level of the fixed assets management, and make some changes in fixed assets of internal control, on the one hand, some traditional control points weaken, on the other hand, some new control points came out. Improve the internal control of fixed assets hospital information technology environment requires not only an advanced information management system, but also the hospital at all levels and all departments to improve internal awareness of fixed assets, combines the traditional way of internal control and information system, optimize the internal control system, applying certain incentives and rewards and punishments measures, earnestly implement internal control systems. This paper uses the research methods of combining theory with practice, how to optimize the hospitals’internal control of fixed assets in our country as the research object, combined with the instance, studied how to solve the problem in the traditional internal control in China.The full text is composed of six chapters:The first chapter describes the research background, significance and main research content; the second chapter introduces the relevant theories of internal control of fixed assets of hospital; the third chapter comprehensively analyses the impact on hospital internal control generated by informationization; the fourth chapter elaborates the problems existing in the fixed assets of internal control under the IT environment with case, which leads to common problems in the hospitals internal control of fixed assets; the fifth chapter puts forward the optimization of hospital fixed assets of internal control under the IT environment with examples illustrate the optimization results; the sixth chapter summaries the views of the articles in this paper.