Research On Internal Control Of Fixed Assets In A Public Hospital

After abolishing the drug bonus in 2017,public hospitals are facing higher requirements for their sustainable development due to the reduction of income sources.Public hospitals belong to public institutions.The main purpose of public hospitals is providing public welfare medical services,in order to ensure the realization of public welfare and maintain healthy and lasting development,hospitals must improve the ability of fine management.As the basis of the development of public hospitals,fixed assets not only become an important index of hospital rating,but also is an important guarantee for patients to provide services.However,the medical level of many hospitals is weak,which makes many hospitals ignore the internal control of fixed assets when expanding.Hospitals can not make full use of the existing fixed assets,resulting in the waste of medical resources.Therefore,it is of great significance to strengthen the internal control of hospital fixed assets for the sustainable development of hospitals.This paper takes the fixed assets of A public hospital as the research object.First of all,the first part is the introduction,which introduces the background and significance of the topic.The second part is the theoretical part.Paper introduces the internal control,fixed assets internal control and other related concepts,followed by the introduction of related theories.The third part first analyzes the basic situation of A public hospitals and the financial situation of fixed assets,through the analysis of the rate of return on fixed assets,the turnover rate of fixed assets and the medical income of fixed assets of 100 yuan.It is found that the management effect of fixed assets in the hospital is poor,and then the actual process and system of internal control of fixed assets in thehospital are combed.The fourth part uses the fuzzy comprehensive evaluation method to quantitatively evaluate the operation effect of fixed assets internal control in A public hospitals.The fifth part,guided by the results of quantitative evaluation,further investigates and visits the relevant personnel of the hospital,and finds that there is a lack of budgetary effectiveness in the internal control of fixed assets in the hospital,and the procurement and acceptance procedures are mere formality.The heavy purchase of fixed assets and the management of disposal are not strict and so on.In the sixth part,according to the existing problems,the corresponding suggestions are put forward,such as improving the budget effectiveness,optimizing the procurement acceptance process,carrying out the inventory work in stages,standardizing the disposal work and so on.