Research On The Internal Control Of Fixed Assets In State-owned Hospitals

With the continuous deepening of China’s economic system reform,the institutional reform of China’s medical institutions has also been further promoted.Since the "Thirteenth Five-Year Plan",the new healthcare reform have entered the final stage of improvement.With the continuous advancement of the new healthcare reform,the comprehensive reform of state-owned hospitals has become a key part of the new healthcare reform.Fixed assets,as an important support for hospitals to conduct business,establish and improve the internal control of fixed assets in units to ensure the standardization of fixed assets management in state-owned hospitals,so as to better promote the state-owned non-profit reform of state-owned hospitals.Through the work practice,the author deeply understands that the management of fixed assets in state-owned hospitals,especially medical equipment management,is facing a situation that is not optimistic.It is imperative to establish and improve the internal control of fixed assets to improve the level of management of fixed assets in state-owned hospitals and ensure the integrity and safety of state-owned assets in state-owned hospitals.At present,as a typical representative of a non-profit organization,state-owned hospitals of internal control have become the most object of experts and scholars.However,most of them are in accordance with the internal control standards of enterprises and are analyzed from the five elements,instead of analyzing the internal control of state-owned hospitals from the unit level and the business level in accordance with the requirements of the “Regulations for Internal Control of Administrative Institutions(Trial)”.With the overall promotion of the construction of the internal control system for administrative institutions,the existing defects in internal control in state-owned hospitals have been exposed more and more.The main manifestations are: the lack of attention on internal control by management,weak awareness of internal control,and the establishment or improvement of internal control systems.The effect of internal control is not obvious.The existence of various phenomena has seriously failed to meet the requirements for the sustainable development of China’s medical industry.In order to study the internal control of state-owned hospitals’ fixed assets,the author learned that the fixed assets of state-owned hospitals in China include houses and buildings,special equipment,general equipment and other fixed assets.Among them,the houses and buildings have the lowest liquidity,while the average amount of equipment and other fixed assets accounts for a small proportion of the total amount,and most of them belong to the scope of government procurement.There are strict control standards,so the special equipment(ie medical equipment)is The author focuses on the study of fixed assets.This article mainly uses the case analysis method to stand in the perspective of Hospital D.For the hospital’s fixed assets,it mainly explores the management of medical equipment.Through analysis of the status quo of medical equipment management in Hospital D,it discovers that there are internal control defects.Find out the reasons from the unit level and the business level,and give the optimization countermeasures for optimizing the medical equipment management of the Hospital D,and strengthen the overall management level of the medical equipment in Hospital D.This article mainly combines the work practice of the project,through the collection of information,research and interviews,passing tests,system analysis and other means of Hospital D’s medical equipment management existing internal control defects are summarized,analyzed and summarized.The paper is mainly divided into five parts.The research contents of each part are as follows:The first part mainly introduces the background of the topic,the significance of the topic,the research content,the research methods,the innovation and inadequacies of the thesis,and the domestic and foreign research scholars’ research on the internal control,the internal control of state-owned hospitals and the important achievements of internal control of state-owned hospitals’ fixed assets;The second part is the theoretical research on the internal control of state-owned assets in state-owned hospitals.The related theories of internal control in state-owned hospitals,the related concepts of the internal control of fixed assets and the specificity of the internal control of state-owned assets in state-owned hospitals were introduced,which laid the theoretical foundation for the development of the following chapters;The third part starts with the analysis of the necessity of internal control of medical equipment in state-owned hospitals,and leads to the current status of internal control of medical equipment management in Hospital D;The fourth part is the analysis of the defects and causes of the medical equipments at the level of Hospital D and at the business level;The fifth part is to optimize the existing defects from the unit level and the business level and make recommendations.Finally,based on the inspiration of the case brought to us to summarize.I hope to make some contribution to the development of internal control work in state-owned hospitals.