Study On Fixed Assets Of H Public Hospital

In recent years,with the vigorous reform and development of China’s medical industry,the survival and development of public hospitals have encountered unprecedented challenges.As an important part of the assets of public hospitals,fixed assets play a very important role in the development of hospitals and are the material basis for the development of hospitals.Fixed assets are characterized by high investment cost,long use time and slow return on investment,etc.Their progressiveness and perfection have gradually become an important reference index for hospital rating.The most important point is to provide more convenient services for patients.It is an urgent task in the development of public hospitals to manage the fixed assets of hospitals scientifically and effectively so as to maximize their benefits.However,the current situation of fixed assets management in public hospitals is not optimistic,and it is difficult to adapt to the rapid development of society.Therefore,improving the management level of fixed assets in public hospitals is of great significance for ensuring the safety and integrity of fixed assets and improving the efficiency of their use.This paper,taking Shen Zhen H public hospitals for the case study object,according to the problems found in the actual work,using the method of combining theory and practice of H public hospital fixed asset management,the analysis of existing problems,and put forward the corresponding improvement methods,so as to improve H the fixed assets of public hospital management level,to promote the development of the hospital,but also serve as a reference for other public hospitals.This paper is divided into seven parts: the first part is the introduction,which introduces the research background and significance of this paper in detail,expounds the research content and methods of this paper and points out the innovation points of this paper;The second part is the literature review,combing the domestic and foreign research results of the whole life cycle management theory of fixed assets,the cost-benefit theory of fixed assets,and the internal control theory of fixed assets.The third part takes H public hospital as the entry point,introduces the basic situation of the fixed assets of H public hospital,andelaborates the current situation of fixed assets management.The first four to the sixth part from whole life cycle management of fixed assets,fixed assets cost efficiency problem,fixed assets of internal control perspective,the proposed H public hospital assets to purchase fixed assets management of the lack of unreasonable planning,material management,equipment cost benefit analysis is not carried out,fixed assets not included in the performance appraisal management,asset management consciousness weak,post setting,the defect of the internal control problems such as unreasonable,Put forward by establishing scientific purchase demonstration system,play a role of budget control,improve the level of fixed assets,cost benefit analysis,the fixed assets management in performance appraisal,improve the level of hospital informatization,perfecting the internal control methods,such as establishing a system of scientific and effective management of fixed assets,improve the H public hospital fixed asset management level.The seventh part of the conclusion summarizes the importance of improving the level of fixed assets management for the development of H public hospital,and points out the shortcomings of this study.