Case Study On Internal Control Of Medical-Equipment Fixed Assets In M Public Hospital

In recent years,with the further deepening of China’s economic system reforms,China’s medical system is also undergoing continuous rectification.According to the 13 th Five-Year Plan,China’s new medical reform has entered the final decisive stage.At the same time,due to the increased investment in public hospitals in the past few years and the increased attention paid to medical treatment by the public,the internal system reform of public hospitals has become a key link in China’s new medical reform.As an important guarantee for hospital operations,medical equipment fixed assets account for a very high proportion of the overall assets of the hospital.With the further expansion and rectification of public hospitals,internal control problems such as fraud are prone to occur.Therefore,the internal control management mechanism of medical equipment is strengthened to further To improve the standardization of its internal management can,to a certain extent,contribute to the new reform of public hospitals.Through field research,I found that the internal control system of fixed assets of medical equipment in public hospitals may not solve some of the actual problems in some aspects.Therefore,it is necessary to further improve the current internal control system of medical equipment to ensure the safety and integrity of state-owned assets.Improve the social and economic benefits of the use of related funds.This paper takes M public hospitals as an example to study the internal control of medical equipment fixed assets from the perspective of business process.Through investigation,we understand the current status of the four major process steps of budget declaration,bidding procurement,daily management,and waste disposal of medical equipment management in M public hospitals,and evaluate the internal control effect of fixed assets in medical equipment of M public hospitals.There are some problems at the unit level and the business level,and suggestions for improving and optimizing these problems are given.This article is helpful to solve the problems existing in the internal control of fixed assets of medical equipment in M public hospitals,and also has a certain reference role for other hospitals.