Research On The Internal Control Of Medical Equipment Assets In H Public Hospital

Health work is related to the people’s health rights and interests.China’s socialist system determines that public hospitals are the most important force to ensure local health work.Therefore,it is of great significance to ensure the coordinated and orderly development of public hospitals and comprehensively improve the operational capacity of public hospitals.In recent years,the state has always attached great importance to the development of public medical institutions,and constantly increased financial input to expand the scale of public hospitals.In this context,public hospitals have also strengthened the purchase of medical equipment to meet the needs of medical services.Medical equipment is the guarantee for the improvement of the hospital’s business capacity.Scientific and efficient management of medical equipment can improve the working efficiency of the hospital,help the hospital to better assume so cial responsibilities,and benefit people’s lives and health.However,the medical equipment asset management system of some public hospitals is outdated,and a mature internal control system has not been established,which reduces the use efficiency of medical equipment to some extent,leading to the waste of public resources and even the loss of state-owned assets.In the long run,it will have a negative impact on the stable development of the hospital.Based on H public hospital as the research object,through field research and access to information for the actual situation of H hospital,with the Ministry of Finance,the ministry of health(the original)issued by the administrative institutions internal control standard(try out)"and" medical institutions internal control financial accounting regulation(try out)"and other relevant documents as the backing,in the internal control under the guidance of relevant theories,combining with the internationally widely used the COSO internal control framework,internal control H hospital medical equipment based on the actual situation,analyzed the problems of H hospital internal control,internal control and business level of internal control from the unit level two Angle,The specific problems in the internal control of medical equipment assets of H hospital were analyzed,and the underlying causes of the problems were analyzed: lack of mature internal control environment,lack of complete risk control mechanism,lack of standardized internal control activities,lack of smooth information communication channels,and lack of effective audit supervision mechanism.On this basis,in accordance with the relevant national departments of enterprises internal control requirements,with overall principle,the materiality principle,the principle of checks and balances principle,adaptive principle for the bottom line,to find the problems and causes,puts forward the specific feasible Suggestions for improvement: improve the internal control environment,the medical equipment risk management mechanism,standardize the internal control activities,to establish information communication platform,strengthening the internal control supervision and internal control system.It aims to put forward Suggestions for improving the internal control system of medical equipment assets of H hospital and improving the asset management level of H hospital,so as to help H hospital better fulfill the social responsibility of public hospitals,highlight the public welfare of non-profit medical institutions,and contribute to the protection of people’s life and health rights and interests.