Study On The Internal Control Of Fixed Assets In XJW People’s Hospital

Public hospital belongs to the business unit, it is not for the purpose of making profits,to provide society with spiritual products and a variety of services in the form oforganization. In providing medical and public health service plays an important role, andhas a positive effect to improve health. The fixed assets are material basis and guarantee ofpublic hospital to execute hospital medical activities, scientific research. With thedeepening of the medical system reform and the hospital scale expanding, as medicalincome mainly depends on the hospital’s fixed assets, more and more get the attention ofthe authorities in hospital management. But from the point at this stage, fixed assetsmanagement of public hospitals exists is not optimistic. A sound internal control of fixedassets to improve the level of the public hospital fixed asset management, ensure the safetyand integrity of the public hospital fixed assets, to ensure that the public hospitals is ofgreat importance to the good operation.The thesis using fixed assets in XJW people’s hospital as the study object, first of all,discusses the internal control of fixed assets in XJW people’s hospital through fieldinvestigation; To study the financial and accounting internal control medical institutionslecture, administrative institutions internal control standard, and other related content, inline with the found problems view looking for XJW people’s hospital in the internal controlof fixed assets management in the process of the implementation of the analysis of existingproblems, based on the current internal control of fixed assets in XJW people’s hospitalexisting problems, and puts forward the corresponding suggestion, in order to make surethe XJW people’s hospital of fixed assets safe and complete. This article is divided into fiveparts. The first part mainly introduces the paper selected topic background and significance,research contents, research methods and innovation points and difficulties. The second partis the analysis of relevant theories of internal control, mainly expounds the institution ofhospital’s fixed assets of internal control and internal control. The third part mainlyintroduces the research object, including the situation of the hospital, the circumstance offixed assets and expounds on the management status of hospital’s fixed assets. The fourthpart is on the basis of theoretical analysis and practical investigation, in-depth analysis ofinternal control in the management of hospital’s fixed assets existing problems and itsreasons. The fifth part is mainly aiming at specific problems of the hospital, put forward thecorresponding suggestion. Finally, a summary of the article, and then hope for our countrypublic hospital to establish and perfect their own contributions to the internal control offixed assets.