Study On Internal Control Improvement Of Medical Equipment In M Hospital

As the core assets of public hospitals,medical equipment accounts for a high proportion in the total assets of the hospital.With high value and large quantity,medical equipment is the main source of income of the hospital.Their internal control and management level will inevitably affect the operating cost and operating efficiency of the hospital to a certain extent.However,the investigation finds that a considerable number of public hospitals,including M Hospital,have problems such as imperfect internal control system of medical equipment,which will limit the long-term development of hospitals.Based on this,this paper selects M Hospital as the research object,and puts forward the corresponding optimization scheme for the analysis of the internal control problems of medical equipment.This paper firstly introduces the general situation of M Hospital,and according to the distribution of fixed assets and the proportion of medical equipment in M Hospital recently.Then study the construction and operation of the internal control of medical equipment,explaining the necessity of the construction of internal control.Based on the research results,the internal control status of medical equipment in M Hospital and the key risk points in each link were systematically analyzed from four aspects:planning and configuration,bidding and procurement,use and maintenance,and disposal of scrap.Then based on the theory of the COSO framework,analyze the existing problems of medical equipment in M hospital,hospital medical equipment and M internal control development is not yet mature,the town of the effectiveness of internal control effect,the weaker information construction,related to a higher risk of medical equipment management and they are heavily regulated.Finally,based on the COSO framework of M hospital medical equipment internal control mode is optimized,and puts forward the integration of management accounting and internal control,risk management and the integration of the internal control design,quantitative index,make full use of information technology innovative ideas,and in combination with the practical operation situation of medical equipment,targeted optimization scheme is proposed.