Research On Internal Control Of Fixed Assets In F Hospital

As the main body of China’s medical service system,public hospitals are responsible for providing high-quality and convenient medical and health services to the public.In recent years,with the advancement of a series of measures such as the reform of the hierarchical diagnosis and treatment system and payment system,the cancellation of drug and consumables bonuses,and the encouragement of social capital to enter the health industry,the three-medicine linkage reform has continued to deepen,and the development of public hospitals in our country is facing tremendous development challenge.In order to cope with the current challenges,public hospitals need to improve the level of refined management,thereby enhancing their competitiveness.As the basic guarantee for hospitals to provide medical services,fixed assets are of great significance to the long-term stable operation of hospitals.A perfect internal control system for fixed assets can effectively improve the management of hospitals and make them better adapted to the reform of the medical and health system.However,at present,many hospitals still do not pay enough attention to the management of fixed assets,and the utilization of assets and the return of asset benefit are low,resulting in the waste of medical resources.In the long run,it is also not conducive to the sustainable and stable development of hospitals.Therefore,it is very important to strengthen the construction of internal control of fixed assets in hospitals.Based on the related concepts and theories of internal control and internal control of fixed assets,this paper selected F Hospital as the research object and carried out an in-depth study on the internal control of fixed assets in public hospitals.Through investigations and interviews,combined with the relevant data and materials of fixed assets,this paper analyzes the current situation of internal control of fixed assets in F Hospital from the organizational structure and institutional level,and combs the existing internal control process of fixed assets in the hospital.Subsequently,based on the control activities of fixed assets,an evaluation system covering 5 first-level indicators and 20 second-level indicators was established,according to the result of questionnaire survey and combined with fuzzy comprehensive evaluation method to quantitatively evaluate the hospital F the effectiveness of the internal control of fixed assets,guided by the evaluation results,through further on-the-spot investigation and visit,it was found that the hospital has problems such as lack of effectiveness of fixed asset investment budgets,purchasing and acceptance is not standard,improper operation and maintenance,irregular inventory,and lack of timeliness and rationality in disposal.In response to the problems found,this paper puts forward optimization schemes such as enhancing the effectiveness of the budget,standardizing the procurement and acceptance work,attaching importance to the use and maintenance of assets,strictly implementing the inventory work,and rationally and timely disposing of assets.At the same time,the related control process of fixed assets was optimized and the critical control points were pointed out.In addition,in order to effectively implement the optimization scheme,it puts forward some safeguard measures.Through the research of this paper,it is hoped that it can promote the improvement of the fixed assets management level of F Hospital and enhance the competitiveness of the hospital.Meanwhile,it is also hoped that it can provide some reference for other public hospitals.