Research On Internal Control Optimization Of Fixed Assets In Public Hospitals

With the promotion of China’s modern medical and health system and its medical insurance policy reform,public hospitals have become the main body to perfect China’s modern medical and health service system,and more refined requirements have been put forward to improve the medical and health service and management level.Due to the increasing medical and economic risks in the daily operation and management of public hospitals,conflicts between doctors and patients often appear.Therefore,both public hospitals themselves and patients have an increasingly high voice for the improvement of the internal risk control and management system of public hospitals.Fixed assets management is a public hospital in the current business activities of the main means and tools,in the public hospital assets occupy a very high proportion in the total of the current public hospitals for the imperfection of the fixed assets of internal control system construction,how to improve the internal control of fixed assets management level,strengthen the internal control of fixed assets management is scientific is one of the important tasks of the current business management of public hospital.It is of great significance to improve the service efficiency and quality of public hospitals,to enhance the comprehensive economic benefits of hospitals and to improve their financial situation.This is of great significance to the improvement of hospital service efficiency and quality,the improvement of total economic benefits and the improvement of financial status.This paper takes the internal control of fixed assets in H public hospital as the main research object.First of all,the first chapter briefly describes the research background and significance of this paper,and takes the field investigation method and fuzzy comprehensive evaluation method as the research methods of this paper,and takes the internal risk control system of fixed assets of H hospital as the research content of this paper.The second chapter elaborates the theoretical basis of internal control,and combs the relevant literature at home and abroad.Secondly,the third chapter describes the general situation of H Hospital’s fixed assets and the relevant processes and systems of its internal control system,and then puts forward the defects of its internal control of fixed assets.Chapter iv as part problem analysis,using the fuzzy comprehensive evaluation method of questionnaire and mining H a lack of specific process of internal risk management of hospital’s fixed assets,and from fixed assets purchase and acceptance,daily use and maintenance,inventory,scrap and disposal processes,etc.,as well as the analysis of hospital unit level which may exist some problems and the reasons.The fifth chapter is the internal control optimization scheme is put forward and effect prediction part,mainly on the basis of the COSO framework to comb business process of internal control of fixed assets,also suggested that the application of the method of PDCA cycle to H hospital fixed assets in the construction of the optimization of the internal control system,and then to achieve closed cycle internal control business process optimization.Finally,according to the specific content of the optimization scheme and implementation effect of optimization scheme is forecasted,focus on the effect of quantitative indicators in the process,to ensure that the internal control the effectiveness of the proposed optimization scheme,makes every effort to realize can meet the demand of hospital development of fixed assets physical movement and the values of the effective control of movement.The innovation of this paper is to enrich the management focus of the previous literature on the internal financial control of administrative institutions in the form of case study,which extends from simple business management to the whole business process of fixed assets.In addition,based on the basic framework of COSO,a PDCA cycle management method is proposed to embed the optimization scheme.Finally,the prediction of the implementation effect of the optimization scheme is presented in the form of specific indicators to strengthen the rationality and effectiveness of the optimization scheme.