Study On Internal Control Of Fixed Assets In Public Hospitals

With the continuous advancement and deepening of the "new medical reform",public hospitals have also implemented a series of reform measures.Continuously improving the market competitiveness of public hospitals has become a common problem faced by all public hospitals.Fixed assets,as assets owned by public hospitals and capable of bringing economic and social benefits to public hospitals,are an important guarantee for public hospitals to provide medical services and social assistance,and are also an important indicator for evaluating the medical scale and level of a public hospital.Strengthening the fine management of fixed assets and improving the use efficiency of fixed assets are conducive to the growth of economic and social benefits of public hospitals,to the improvement of the fine management level of public hospitals,and to the sustainable development of public hospitals.However,due to the long-term administrative management mode of public hospitals,there are many problems in the management of fixed assets in public hospitals.Therefore,the establishment of a complete set of internal control system and process for fixed assets and the strengthening of fine management of fixed assets have become urgent problems to be solved in various public hospitals.This paper adopts the combination of theory and practice,taking the fixed asset management status of X public hospital,a three-level public hospital,as the research object,and analyzes the current situation of fixed asset management from the perspective of internal control.In-depth investigation of X public hospital fixed assets and internal control status,And with the same level of public hospitals fixed assets net value rate and fixed assets rate of return these two financial indicators are compared,and combined with COSO internal control theory,analysis of X public hospital fixed assets management in internal control environment,activities,information communication,supervision and other aspects of the defects;Finally,in view of the above-mentioned defects,From the five aspects of creating a good internal control environment,strengthening the risk understanding of internal control,strictly implementing internal control activities,improving the information management of internal control,giving full play to the supervision function of internal control,This paper puts forward some countermeasures to promote X public hospital to optimize the internal control process and system of fixed assets and improve the management level of fixed assets.It is hoped that these countermeasures can provide some reference for the internal control construction of fixed assets in other public hospitals at the same level and improve the management level of fixed assets,thus promoting the sustainable development of public hospitals.