Research On Internal Control Of Fixed Assets In X Hospital

In recent years,with the continuous promotion of the new medical reform system,the development of public hospitals is facing more serious challenges.Maintenance of sustainability has become its main development objective.As the material foundation of hospital development,fixed assets have the characteristics of high investment cost,long service time and slow return on investment,etc.Not only has its progressiveness and perfection gradually become an important reference index for hospital rating,but the most important point is to provide more convenient services to patients,and to establish a sound internal control system of hospital fixed assets.While improving the management and use efficiency of fixed assets,it can also guarantee investment.However,the fixed assets management in public hospitals is not optimistic at the present stage.Sound internal control of fixed assets can improve the level of fixed assets management in public hospitals.It is of great significance to ensure the safety and integrity of the fixed assets of public hospitals,to ensure the continuous improvement of the efficiency of the use of assets,and to make the public hospitals run well in order to better serve the patients.Based on the X of hospital fixed assets as the research object,firstly introduces the background and significance of the article,main contents and research literature review;secondly elaborated the theory of internalcontrol and internal control of fixed assets of the hospital,for the back of the theoretical analysis as the groundwork;then introduced the basic situation of the case,including the hospital the fixed assets and the current situation of internal control,the method based on the combination of qualitative and quantitative analysis of the problems of hospital internal control of fixed assets,mainly including the following aspects:the internal control environment,risk management mechanism is not perfect,the lack of effective control activities,information channel Finally,in view of the problems existing in hospitals,we should solve them from the following aspects: firstly,we should optimize the overall level of internal control of hospital fixed assets;Secondly,the internal control system of hospital fixed assets should be improved,and the process of internal control of fixed assets should be rebuilt and improved.