A Study On The Optimization Of Internal Control Of Fixed Assets In Public Hospital

The Fourteenth Five Year Plan for National Economic and Social Development of the People’s Republic of China and the Outline of Vision Goals for 2035 emphasize the need to improve the asset supervision system oriented by state-owned capital management,highlight the importance of state-owned assets,and provide policy guarantees for ensuring the integrity of state-owned assets and improving the management level of state-owned assets of administrative departments.The hospital is one of the important administrative institutions of the country,which undertakes the important responsibility of serving the people.Under the background of rapid economic development and digital management transformation,there are many problems in the management of fixed assets in hospitals due to the difficulty of direct income generation from fixed assets,insufficient attention paid by hospital leaders and relevant personnel to the management of fixed assets,and the lagging digital construction of fixed assets.However,it cannot be ignored that the state-owned economy is the lifeblood of China’s economy and plays a key role in the development of hospitals.Therefore,the state has successively issued the Internal Control Standards for Administrative Institutions,the Code for Internal Control of Administrative Institutions(hereinafter referred to as the Code)and the Administrative Measures for Internal Control of Public Hospitals(hereinafter referred to as the Administrative Measures)and other relevant policies and specifications to strengthen the management and supervision of the use of state-owned assets,and improve the overall development level of hospitals.Although many public hospitals have carried out internal control construction according to the Internal Control Code,the effect is not very ideal.The internal staff of the hospital did not pay enough attention to the internal control,and do not establish an organizational structure adapted to the function of internal control.Most of their units only set up financial departments to be responsible for the construction of internal control,leading to the weakening of the supervision of internal control,the difficulties in the implementation of the internal control system,and the serious leakage of fixed asset managemen.Only by improving the construction of internal control can we effectively strengthen the management of fixed assets,ensure the development of hospitals,and provide a better environment for people to seek medical treatment.Therefore,how to strengthen the internal control and management of hospital fixed assets under the digital background has become a problem that we need to solve.Through literature reading,theoretical analysis,system deconstruction,questionnaire survey,field interview,mechanism design and other methods,with the goal of improving the efficiency of fixed assets management in public hospitals,this paper conducts a questionnaire survey on the risk assessment and implementation effect of internal control in fixed assets management of Hospital A,constructs the internal control evaluation system of public hospitals using the analytic hierarchy process,and identifies the defects of Hospital A through evaluation,And combined with the five elements of internal control to analyze the causes of the problems,and then give targeted optimization measures,and try to build a set of internal control optimization plan that conforms to the characteristics of hospital A’s fixed assets management in the context of digital management,in order to solve the actual problems of hospital A in the construction and implementation of internal control over fixed assets.