Study On Internal Control Of Fixed Assets Of E Hospital

Hospital fixed assets are important resources owned by hospitals,to guarantee the capability of hospitals to carry out various medical activities and scientific research projects,which can bring economic benefits and social benefits to the hospital.As a necessary condition for the development and operation of the hospital,how to manage the fixed assets scientifically and efficiently,and how to provide material guarantee for the development of the hospital is an important part of the current hospital management.With the development of medical and health care and the medical reform in recent years,the hospital internal control system has become one of the important parts of hospital management under the new system reform of hospital.It promotes and supervises the development of the hospital from the angle of management and control,ensuring the legality of hospital management,the security of assets,the accuracy,authenticity and integrity of the financial data and other relevant information of the hospital.The perfect internal control system can improve the overall management level of the hospital,improve the social and economic benefits,and realize the sustainable development of the hospital.Fixed assets occupy a large proportion in the hospital assets,and whether internal control system of the fixed assets is sound and perfect,will directly affect the security and integrity of fixed assets and determine the quality of the fixed assets management.Based on the method of combining theory with practice,this paper takes K city public hospital as the research object,studies its formation reasons and proposes corresponding countermeasures and suggestions based on the problems in fixed asset management found in the work,so as to improve the management ability of hospital fixed assets and to establish and improve the internal control management system.According to the related research of experts and scholars on internal control,the management status of fixed assets in E hospital is analyzed firstly by studying “the internal control--the overall framework” published by the COSO committee of the United States and “the basic norms of internal control of enterprises” in China and “the internal control norms of administrative institutions(trial)”,and the problems existing in the internal control system of fixed asset management are found,and then through the five elements of COSO framework theory--"control environment,risk assessment,control activity,information and communication,supervision",the causes of problems are analyzed.Then,aiming at the reasons,I take the guidance of the overall framework theory of internal control to find the methods to prevent and solve the problem and put forward the corresponding optimization measures.I hope that I can help the hospital establish a healthy fixed asset internal control system,strengthen the management of the fixed assets,and help the hospital use the resources,improve the operating efficiency,and enhance the overall competitiveness of the hospital,to ensure the long-term growth of the hospital.It is also hoped that the relevant suggestions in this paper can provide some references for other hospitals and make some contributions to the development and improvement of the hospital's internal control system.