Internal Control Of Fixed Assets Business In Public Hospitals Evaluation Study

Fixed assets are an important basis for public hospitals to develop medical services,and internal control is an important institutional arrangement in management activities.The effectiveness of the internal control of the fixed asset business determines the quality of fixed asset management.Effectiveness evaluation is an indispensable part of the internal control of the fixed asset business of public hospitals.In recent years,China has made some progress in the internal control evaluation of fixed assets business in public hospitals.However,because it is still in the initial stage of development and lack of experience,there are still some problems.For example,China has not yet issued an internal control evaluation for fixed asset business.The guidelines and public hospitals have generally not established an internal control evaluation system.The long-term and healthy development of public hospitals is inseparable from a sound and perfect internal control system for fixed asset business,and an effective internal control system for fixed asset business is even more inseparable from a scientific and effective internal control evaluation system.In order to improve the internal control system of the fixed asset business,improve the level of fixed asset management,and promote the benign development of public hospitals,it is an important task to carry out the research on the internal control evaluation system of the fixed assets business of public hospitals.Therefore,this paper takes the fixed assets business of public hospitals as the research object,on the basis of the research necessity analysis of its internal control evaluation,conducts on-the-spot investigations and makes a lot of reference to relevant policies and documents,and builds the internal control of fixed assets business of public hospitals Evaluation system,and the application analysis was conducted by taking A public hospital as an example.The focus of the construction of the internal control system of the fixed assets business of public hospitals is the construction of the evaluation index system.This article has constructed the index from the unit and business levels.The unit-level index system is subdivided into work organization,work system,management system,post setting,The information system and the other six aspects,the business-level indicator system is refined into five parts: fixed asset procurement,use,transfer,disposal,and inventory.The internal control evaluation system of the fixed asset business built in the A hospital was finally concluded: the internal control of the fixed asset business of the A public hospital is generally effective,but there are important defects in the operation of job setting and operation mechanism.There are general deficiencies in operation,information system operation,inventory business operation,and use business operation.The research in this article enriches the research contents of internal control of administrative institutions and fixed asset management of administrative institutions,and also provides a certain reference for public hospitals and regulatory agencies to evaluate the effectiveness of internal control of fixed assets business.