Fixed Asset Management Analysis And Investment Forecast Of A Medical College And Its Affiliated Hospital

Objective: To find out the law of development and change between the total expenditure of fixed assets of a certain university in China and expenditure on different types of fixed assets,and predict the expected amount of total fixed assets investment and different types of fixed assets investment,taking a medical school and its affiliated hospitals in our province as an example.By collecting assets inventory data,the fixed assets management situation and existing problems are analyzed,and solutions are proposed.Methods: Select a medical college and its affiliated hospitals in our province as the research object,collect the inventory data of fixed assets,and use the double-machine method to input the original data into the Epidata database.The data was established in Excel2016.After carefully checking the classification,SPSS 22.0 software was used to statistically describe the fixed assets data of the school and affiliated hospitals for 20 years(January 1,1998-December 31,2017).Data,using frequency N,using chi-square test for comparison between groups,analyzing potential problems in fixed assets management of the school and affiliated hospitals;collecting annual fixed asset investment data of the school and affiliated hospitals from 1998 to 2017,using And the autoregressive integrated moving average(ARIMA)model models and fits 20 years of fixed asset investment data to forecast fixed asset investment from 2018 to 2020.Results: It can be seen from the current situation of asset use of each department that the chi-square value of the management department’s asset use status is 1034.22,the difference is statistically significant(P<0.05),indicating that the asset use status varies among management departments,including the party management agency and auxiliary.Institutional asset utilization rate is high(use rate is 59.34%,43.06%,respectively),while group organizations and integrated coordination agencies have low asset utilization rates(use rates are 21.16%,24.71%,respectively).The chi-square value of the asset use status of the professional and technical departments was 744.76,and the difference was statistically significant(P<0.05),indicating thatthe asset use status of each technical department was different,and the research institution asset utilization rate was relatively high,reaching 81.48%.The chi-square value of the asset usage of other departments was 41788.49,and the difference was statistically significant(P<0.05),indicating that the asset use status of each management department was different,and the utilization rate of the management and business nature institutions was as high as 96.06%.The total investment amount of the fixed assets of the school and affiliated hospitals from 2018 to 2020 is 69.362 million yuan,68.909 million yuan,and 70.529 million yuan respectively.The school and affiliated hospitals,furniture,utensils,equipment and animals and plants from 2018 to 2020 The expected investment amount of fixed assets is 6,613,400 yuan,10,522,000 yuan,1,24,643,300 yuan,and the expected investment amount of general equipment and fixed assets is 4,491,500 yuan,50,550,900 yuan,47,250,300 yuan,and fixed assets of books and archives.The expected investment amount is 3,532,600 yuan,2,650,500 yuan,2,395,300 yuan,and the expected investment amount of fixed assets of land,houses and structures are0,000 yuan,0 million yuan,0 million yuan,and fixed assets of cultural relics and exhibits.The expected investment amount is 3,522,400 yuan,3,694,800 yuan,3,873,300 yuan,and the expected investment amount of special equipment fixed assets is 24,202,400 yuan,25,332,200 yuan,and 26.68 million yuan.Conclusion: By analyzing the use of fixed assets in the school,it is suggested that managers should strengthen the management of fixed assets disposal in medical colleges and their affiliated hospitals by strengthening the system,process,network platform,internal control awareness,maintenance and other methods of disposal management;For fixed assets investment and different types of fixed asset investment data of institutions and their affiliated hospitals,the ARIMA model can be used to predict the amount of short-term fixed assets investment in the future.