Research On Internal Control Of Fixed Assets In X Hospital

Abstract:Medical health care is a major livelihood issues related to the general well-being of people. Difficulty and high cost of treatment makes the hospital public welfare grew louder. And another important reason why hospitals comprehensively implement the new financial and accounting system in2012is Health care reform. The new hospital accounting system integration enterprise accounting system, but also has its own characteristics. It made different provisions about recognition criteria, scope of accounting, account settings, depreciation policy, the subsequent expenditure processing, and overage pricing of fixed asset. At the same time, it puts forward the requirements of fixed assets purchase argumentation, asset utilization efficiency, electronic information management and how to deal with scrapped and destroyed fixed assets. This will change the phenomenon that book information cannot accurately reflect the real value of fixed assets and its running state, will improve the quality of the hospital financial information and asset utilization.In this paper, the research object is the internal control of hospital’s fixed assets. First of all, this paper introduces the domestic and foreign research literature, related theory and the characteristics of hospital’s fixed assets. Under the background of the new system, internal control of hospital’s fixed assets present the new features:Assets budget control system and value control system emerge as the times require. There are new control methods, such as comprehensive budget, scientific reasoning, cost-benefit analysis and utilization evaluation of property preservation and information systems. Based on the status quo and defect of X hospital fixed assets of internal control, this paper puts forward optimization strategy. One is to establish and improve the system of separation of incompatible duties, authorized approval system, assets budget control system, control system of real assets, asset value control system, internal control authentication system. Two is to optimize the purchasing and acceptance control process, use and maintenance process control, inventory control process, the scrap and disposal control process. The purpose is to meet the requirements of the new system, to achieve effective control the object and value movement of fixe assets, to increase the service efficiency of fixed assets, to realize standardization and scientific and promote reforms smoothly implement. Finally, this paper attached to the guarantee conditions and effect of the optimized system. In this paper, there are22figures,27tables,62references.