Research On Internal Control Of Physical Assets Management In Health Institutions

Assets are the material basis for institutions to perform their functions,and physical assets are an important part of assets and play an important role in various economic operations.Internal control is an efficient measure for public institutions to optimize internal management.Under the new market economy system,public institutions should continuously improve their risk prevention capabilities,deepen internal management mechanisms,and meet the transformation of government functions and social development and progress.With the frequent emergence of public health incidents in recent years,China has paid more and more attention to the development of health care.The physical assets of disease control centers at all levels have been continuously upgraded,and the composition is becoming increasingly complex.The current internal management mechanism needs to be improved.At the end of 2019,a new coronavirus pneumonia epidemic broke out in China.The CDC played an irreplaceable role as the key subject of the "war epidemic".With the play of functional utility,the shortcomings in physical asset management are increasingly apparent.On the basis of strengthening daily management and ensuring the efficient operation of economic business,it is reasonable to optimize the emergency management mechanism,take precautions,enhance the ability to resolve risks,implement the principles of institutionalized management,institutional process,and process informational to ensure the physical asset management of the CDC Orderly development.This article takes the Provincial Center for Disease Control and Prevention(hereinafter referred to as the Provincial Center for Disease Control and Prevention for Y)as an example,based on internal control theory and full life cycle management theory etc,and combines the requirements of internal control regulations of administrative institutions.First of all,on-site investigation and data collection,specific analysis of the internal control profile of each link of physical asset management in the Center for Disease Control and Prevention of Province Y,to summarize and summarize the status of asset allocation,asset procurement,asset use,and asset disposal.Secondly,find loopholes in all aspects of asset management,specifically find that there is a lack of budget preparation standards in the configuration,asset management and budget management are disconnected,and emergency approval procedures are cumbersome.Lack of regular inventory,information sharing;asset assessment and other issues in disposal.Finally,for the specific problems that arise in the internal control process of asset management,it proposes corresponding improvement suggestions and optimization measures,scientifically prepares budgets in the asset allocation link,establishes budget preparation standards,adjusts the scope of authorization and approval for emergencies;Reasonably set up positions in the procurement link,unify the management department,simplify the emergency materials procurement process,meet the needs of epidemic prevention materials;add an asset management secondary library in the asset use link,fully implement the asset inventory system,improve the asset management model,and realize asset management information;classify and dispose of assets at the asset disposal stage,improve the asset disposal system,increase the asset assessment stage,and standardize the fixed asset disposal process.On the basis of improving daily management,strengthen emergency management,and deepen the internal control mechanism of physical asset management in the CDC of Province Y.