Research On Internal Control Optimization Of Fixed Assets In X Hospital

With our country paying attention to the people's medical problems gradually,increasing the intensity of medical reform,improving the medical system and increasing the investment in public hospitals,the scale of fixed assets in the hospital is expanding correspondingly.The fixed assets occupy a high proportion in the total assets of public hospitals.It is a basic guarantee to the hospital of daily operation.However,through the study of the literature at home and abroad and the actual investigation,it is found that the public hospitals are seeking the expansion of the scale,and the current internal control system of fixed assets in the hospital can not solve the actual problems in the process of development.Therefore,this paper chooses a public hospital as the object of research and mainly studies how to optimize the internal control of fixed assets in the hospital to improve the efficiency of its fixed assets utilization.On the basis of cybernetics,principal-agent theory and stakeholder theory,this paper puts forward the research ideas by asking questions,analyzing problems and solving problems.Firstly,the internal control system of fixed assets in X hospital is introduced,and analyzes the key control links of internal control of fixed assets namely: procurement and acceptance,daily use and maintenance,discarding and disposal.Based on the existing hospital process,the existing internal control status of hospital fixed assets is analyzed.Secondly,through the questionnaire survey,this paper use the analytic hierarchy process(AHP)and the fuzzy comprehensive evaluation(FCE)method to analyze the internal control operation effect and the existing problems of the existing fixed assets of the hospital.Through further investigation and access to the relevant experts and relevant managers,the reasons for the formation of the problems are analyzed.And finally,according to the "Guidance for the Application of Internal Control of Enterprises","Enterprise Accounting Standards No.Fourth-the Fixed assets","Measures for the administration of fixed assets",and "Internal control standards for the administrative institutions(Trial Implementation)",referring to domestic and foreign hospital fixed assets internal control research results to put forward the corresponding optimization scheme,and the safeguard measures for implementing the optimization scheme are put forward in this paper.The application research process and the methods of this paper can provide a research idea for the internal control researchers of other public hospitals.At the same time,the results of this study have some reference significance for the improvement of the internal control of fixed assets and the efficiency of fixed assets in X hospitals and other public hospitals.