Jiang Chun People’s Hospital Of Fixed Asset Management Model Design

This paper studies the main purpose is:in the medical reform and the new hospital accounting system on the introduction of the background, the people’s hospital of stories in the fixed assets management efficiency is low, in the current situation of research and development at home and abroad are described and on the basis of analysis, combined with the people’s hospital of stories in the financial environment and the competition pattern, from the Angle of management, to the people’s hospital of stories of fixed assets management in the process of problems are thoroughly analyzed, and puts forward the improvement measures and optimization method, to construct the fixed asset management system and management processes, in order to achieve the purpose of improving economic benefit.First of all, this paper introduced to choose a background and meaning, both at home and abroad of hospital’s fixed assets management of the related research viewpoints on literature review, and sums up shortage. System elaborated the fixed asset accounting and investment scheme assessment theory content, function, principle, characteristics, so as to the people’s hospital of stories of fixed asset management study provides theoretical support, as this topic research foundation.Secondly, to the people’s hospital of stories of fixed assets management of the existence of the problems are summed up, the summary, the analysis. Mainly includes the following questions: as in the fixed asset purchase link lack of feasibility and lead to blind purchase medical equipment fixed assets, and caused a lot of fixed assets idle; Fixed assets daily management system exist in name only; Fixed assets accounting does not comply with the newly issued hospital accounting system requirements, can’t reflect the hospital the truth; Lack of internal and external supervision, the quality of financial staff defects.Again, according to the people’s hospital of stories of fixed assets management of the existing problems, put forward the improvement measures. Mainly include:the rebuilding of the fixed assets management model, the establishment of tertiary responsibility center; Comprehensive application accrual basis accounting of fixed assets, strengthen the responsibility and assessment; Application of ABC analysis to the categorized management of fixed assets, To establish the computer network management system and method to enhance the fixed assets management level, etc.Finally, in order to further perfect the fixed asset management and puts forward the idea of hospital external supervision evaluation.