Research On The Internal Control Of Fixed Assets Of Z Hospital

Fixed assets is an important guarantee for hospital to carry out business activities and maintain the operation of the hospital,the hospital is the side of their business strength and service ability to reflect,especially provides the basic role for the development of major medical business activities,and establishes a security function for each business link between hospital.With the rapid development of medical and health services and public hospital autonomy promotion,increasing the scale of fixed assets,total assets in the proportion is increasing,resulting in the difficulty of the management of fixed assets have also increased in recent years,the internal control of fixed assets appeared in a series of corruption loopholes.This objectively requires strengthening the construction of internal control of fixed assets,establishing and improving the internal control system of fixed assets,which is instructive and far-reaching for ensuring the orderly and efficient operation of public hospitals.At present,the research on internal control of fixed assets in public hospitals is based on the overall situation of fixed assets,and gives suggestions for improvement and improvement in process design.This article takes Z hospital as the research object,according to the internal control status of fixed assets in Z hospital,combined with the five elements of internal control,contact the actual hospital and find out the existing problems.According to the Ministry of finance,the Ministry of Finance on the "comprehensive guidance on promoting the construction of the internal control of administrative institutions"(Finance [2015]24),according to the Ministry of finance "on the basis of evaluation of the notice of the internal control of administrative institutions"(Finance [2017]11)spirit,not only at the unit level,the hospital internal control of fixed assets to create Z a good internal control environment,strengthen risk management of fixed assets,smooth fixed assets management information system,strengthen the management of fixed assets,audit supervision and a series of optimization suggestions;still operational level,according to the classification of hospital fixed assets,according to each type of fixed assets,classified research,put forward the strict construction project(building)budget control.To strengthen the construction of the project(building)settlement and final accounts control,reset special equipment procurement and acceptance Link control process,improve the general and other equipment internal control process related measures,finally formed the unit level and business level of fixed assets internal control framework system.This article has played a certain role in improving and optimizing the internal control system of fixed assets,strengthening the management of fixed assets and improving the quality of medical treatment in Z hospital.