Research On Fixed Asset Management Of LNFY Public Hospital

In recent years,as the China’s economy continues to develop,the assets under management of public institutions rises constantly.The 19 th National Congress of the Communist Party of China proposed to improve the management system of all kinds of state-owned assets.The state-owned assets of administrative institutions are emphasized as an important guarantee for the development of China’s economy and cause.Since April 1,2021,China has officially implemented the Regulations on the Management of Administrative State-owned Assets,raising the management of state-owned assets in public institutions to a new level and highlighting the importance of state-owned asset management.As a long-established public hospital,LNFY Public Hospital has been developing continuously over the whole period.The types of fixed assets to be managed are increasingly diversified and the total amount has also doubled.Traditional fixed asset management methods can hardly meet the hospital’s growth needs.LNFY Public Hospital needs to effectively strengthen the fixed asset management.This thesis takes LNFY Public Hospital as the research object,and draws on the relevant views on the fixed asset management of public institutions and public hospitals to research by literature research method and on-the-spot investigation.The study is based on public finance theory,business process re-engineering theory,economic efficiency theory and internal control management theory.Analyze both of the hospital’s situation and the current situation of fixed asset management after field visit.Then,constructed an evaluation system of hospital fixed asset management based on fixed asset account management,asset management process,management internal control and management team building.Next,based on hierarchical analysis,determine the weight of each evaluation indicator.According to the the results of the evaluation by the fuzzy comprehensive evaluation method,so as to obtain the evaluation results and find out the main problems existing in the fixed assets management of LNFY hospital as follows: the distribution of management responsibilities is neither clear nor certain,the financial budget is not strictly controlled,the process of fixed assets management has not been optimized,and the inefficient use of the fixed assets.Finally,the paper defines the objectives and principles of the improvement plan,and puts forward suggestions to improve the management of hospital fixed assets from four aspects: personnel organization structure,management system,management process and asset utilization efficiency,and draw the final conclusion.