L Hospital Fixed Assets Internal Control Optimization Research

Fixed assets is an important part of maintaining public hospital work orderly,working on health,research and teaching is the important material foundation and the safeguard.In the key period of the new health reform,this requires public hospitals should be to ensure that the role of fixed assets to the largest,realize their value,increase its economic and social benefits.How to solve the practical problems of fixed assets management,and gradually perfect the defects of internal control,is still the major problem urgently to be solved in public hospitals.In this paper,through the study of domestic and foreign relevant literature and field surveys,Ishikawa diagram analysis method for reference,with five elements of internal control Angle as the main line,ethnic minority areas of Sichuan province third rate L hospital as the research object,on the status quo to comb;Will L present problems of the hospital,according to the five elements of classified,as a branch part of Ishikawa diagram,so that the status quo of visual clarity.Then by the methods of documentary summary and questionnaire,combined with the actual situation of the L hospital,find the reason for the existence of the present situation of hospital L.Finally according to the actual situation,Ishikawa diagram structure and the L hospital carries on the system,the optimization of the process,and update,some optimization combining financial thinking,such as purchasing in the hospital,the investment decision method in financial management,equipment procurement for single and exclusive decisions,to guide activities with financial indicators;In supervision,assessment,in combination with financial indicators to evaluate efficiency of fixed assets;Combining with the net present value method,further verify the rationality of the accelerated depreciation method,strive to resolve the L hospital fixed assets of internal control related defects.At present,the L hospital needs continue to expand the scale of its own,perfect the relevant medical facilities.However,the lack of reasonable investment in fixed assets and the management pattern,the management difficulty will continue to increase in the future.As a result,the L hospital process optimization of the internal control of fixed assets is urgently needed.The expected contribution of this paper are mainly as follows: one is based on public hospital internal control of fixed assets of literature and the related case research,combined with the L hospital phenomenon and possible risk points,designed in accordance with the L,the optimized plan for the hospital to some extent make up for the deficiency of the L hospital;The second is the introduction of financial indicators and decision thinking,make internal control more rigor,provide data for public hospital internal control of fixed assets management is proposed.