Study On Internal Control Of Fixed Assets Of Gujiao Central Hospital

With the promotion of the new reform of medical system in recent years,public hospitals are facing higher requirements."Maintaining public welfare,mobilizing enthusiasm,and keeping a sustainable development" has become the main development goal of the public hospitals.A sound internal control system plays a positive role to public welfare reform and maintain their sustainable development in public hospitals.As the material basis of the development for hospitals,Fixed assets,with the features of high investment cost,long using time,and slow investing return,its advancement and perfection not only gradually become an important reference index to a hospital,but also even provide convenient services to the patients.Establishing a perfect fixed assets internal control can enhance the management and usage efficiency of fixed assets.However,most hospitals do not pay enough attention to the internal control of fixed assets and make full use of fixed assets currently.Therefore,it is of great realistic significance to improve the internal control,and realize the virtuous cycle of fixed assets in hospitals.This thesis takes Gujiao Central Hospital as the object,to study its issues about the internal control management of fixed assets,analyzes the causes and puts forward to the corresponding optimization measures,and enhance its management ability for the fixed assets.By analyzing and research background and significance,summarizing and evaluating the domestic and foreign literature regarding the relevant theories of fixed assets internal control,this article establishes the theoretical basis for this paper.First of all,it comprehensively elaborates the internal control and the related processes of the Gujiao Central Hospital,studies and analyzes the five elements in the environment control and the risk management according to the COSO framework and finds the issues of fixed assets internal control existed in Gujiao Central Hospital;Secondly,based on the above-mentioned issues,it puts forward to some corresponding optimization measures from both the aspects of elements and processes.It is hoped that the Gujiao Central Hospital will improve its internal control of fixed assets,can play a reference role to other public hospitals as well.