Research On Optimization Of Internal Control Evaluation Of Fixed Assets In C Public Hospital

As the main support for the operation of public hospital,fixed assets can effectively ensure the hospital to conduct business events and connect various business links,and can clearly reflect the hospital's own business strength from the side,which is also an important basis for the hospital to carry out major medical business activities.With the improvement of public hospital' independent management rights,the scale of fixed assets as a proportion of total assets continues to increase,which means that it is also more and more difficult to manage fixed assets,and it is prone to increase unreasonable and non-compliant behaviors during internal control.The loss of fixed assets.Therefore,the establishment of a complete and effective internal control evaluation system for fixed assets,and the timely strengthening of internal control about fixed assets in public hospital are of great significance to the management and operation of public hospital and business work.Based on this background,this paper first defines the concepts of internal control evaluation of fixed assets.The theoretical part mainly includes public trust responsibility theory,control theory and stakeholder theory.Secondly,taking C public hospital as a case,introduce the basic situation of C hospital,the current status of internal control,explain the application results of the "scoring table" issued by the Ministry of Finance in 2016 within three years,and analyze its shortcomings: indicators are too general,and the design of the score points are simple and lack of pertinence.Subsequently,it introduces the overview of the internal control of fixed assets of C public hospital,and analyzes the necessity and feasibility of the evaluation of internal control of fixed assets.Furthermore,the optimization design of the internal control evaluation of fixed assets of C public hospital is based on the "scoring table" of the Ministry of Finance,combined with the characteristics of fixed assets of public hospital,and redesigned indicators to establish a new "scoring table",and accordingly the fixed assets of C public hospital The internal control of the company makes an evaluation to propose specific optimization suggestions.Finally,thispaper concentrates on the internal control of fixed assets in public hospital,from which the following conclusions are drawn: First,the internal control evaluation of fixed assets in public hospitals in China is still insufficient.Second,based on the Ministry of Finance's "Score Table",this article redesigned and generated the "Public Hospital Fixed Assets Internal Control Basic Evaluation Index Score Table" to make it suitable for fixed asset internal control evaluation.The third is to take the internal control of fixed assets of Hospital C as the research object,and the internal control evaluation work is an indispensable part of internal control through research.