Research On Optimization Of Internal Control Of Fixed Assets In N Public Hospital

Internal control of public hospitals is an important means to improve the social service function of public hospitals and guarantee the health of the whole people.As the backbone of China’s medical and health system,public hospitals undertake the important mission of ensuring local health and are the main force of providing medical services for the public.However,with the continuous progress of medical reform,the development of public hospitals is undergoing a severe test,frequent exposure of medical corruption,but also exposed the defects of public hospitals in the construction of internal control.Therefore,public hospitals need to constantly promote the construction of internal control,improve the hospital internal control system,so as to standardize the management activities and economic business activities of public hospitals,to achieve the goal of healthy and sustainable development of the hospital.As the material guarantee for the normal operation of hospitals,fixed assets account for a large proportion of the total assets of public hospitals.With the expansion of the scale of public hospitals,the scale of fixed assets is also expanding accordingly.The establishment of a perfect internal control system of fixed assets can help the hospital to enhance the ability and efficiency of managing fixed assets,thus improving the efficiency of using fixed assets and helping the hospital to survive and develop better on the premise of maintaining public welfare.This article selects the N public hospital as a case study object,the national health committee and the state administration of traditional Chinese medicine the latest set of "public hospital internal control management method" for reference,through field visits,questionnaire investigation and collecting N public hospital internal control information in a variety of ways,such as combining internal control related literature,The internal control of fixed assets is optimized.Firstly,the relevant research literature and concepts about internal control of public hospitals and internal control of fixed assets are sorted out.Then according to the fixed assets of N public hospital situation,the present situation in the construction of internal control,etc.,combined with the results of the questionnaire and on-the-spot visiting hospital,found that N public hospital internal control of fixed assets in the unit level is a lack of good control environment,risk assessment system is not perfect,control measures implementation does not reach the designated position,At the same time,the problems existing in the key links of fixed assets business process are analyzed at the business level.In view of the problems found,then proposed to build a good internal control environment,a sound system of risk management,to carry out the control measures of fixed assets,such as Suggestions for improvement,and plan for the configuration of the fixed assets and the examination and approval,purchase,receiving,adjust,repair,inventory,disposal and other key business module mapped the new flow chart,make internal control process more clear,Finally,it puts forward the safeguard measures for the optimization.It is hoped that this paper can provide some reference for the improvement of internal control of fixed assets of N public hospital,and also bring inspiration to the improvement of internal control system of public hospitals of the same type.