Study On Internal Control Optimization Of Fixed Assets In Hospitals ——A Case Study Of Maternal And Child Health Hospital In A City

With the 18th CPC National Congress opening a new stage of comprehensively deepening medical reform,China’s medical system reform has entered a deep-water area.Although the implementation of various medical insurance policies has reduced the cost of medical treatment,some of them have alleviated the problem of "difficulty in seeking medical treatment and difficulty in seeing a doctor",it also "dilutes" the profits of medical units and intensifies the competition in the medical market.Hospital outpatient clinics must not only provide high-quality health services for social development,but also seek development trends through their own operations.This requires hospital outpatient clinics to change to an extensive development model,To continuously optimize the management system and operation mechanism,the most important work is to strengthen the internal control of the hospital.The most important task is to strengthen the internal control system of the hospital outpatient department.In recent years,the Ministry of Finance has successively issued documents such as the Regulations on Internal Control of Administrative Institutions and the Guiding Opinions of the Ministry of Finance on Comprehensively Promoting the Construction of Internal Control in Administrative Institutions.Promote automatic control system infrastructure in my country.tertiary hospital.With the increasing attention of the state and public hospitals to internal control,the construction of internal control in public hospitals has developed better.Fixed assets are the most basic material basis and guarantee for hospitals to carry out diagnosis and treatment,scientific research and other activities.The reasonable management method of fixed capital security is the guarantee to promote the normal operation of hospital outpatient services.It is not only related to the life safety of patients,but also related to the social image and economic benefits of hospitals.Although many public hospitals have carried out internal control construction according to the internal control standard,the effect is not very ideal.Problems such as unqualified qualification of fixed assets suppliers,unqualified quality of fixed assets,non-compliance in the use of fixed assets and inadequate capital flow management are common.The imperfect internal control system of fixed capital has greatly harmed the rights and interests of government departments,hospital outpatient clinics and patients.Therefore,it seems very urgent to find the shortcomings of the internal control system of fixed capital in the top three hospitals,and to explore a scientific,reasonable,effective and easy-to-use internal control system for fixed capital.According to the scientific research of the external environmental risk management system of the hospital outpatient department,combing the existing problems of the hospital’s internal and external risk control based on the research on the internal and external risk control system.The establishment of the management system of the internal control system of the fixed capital of the top three hospitals is discussed from five levels including the hospital outpatient management and control system,in order to provide a certain conceptual reference for promoting the basic construction of the internal control system of the fixed capital of the top three hospitals.Firstly,this paper establishes the relevant research at home and abroad,clarifies the shortcomings of the existing literature,Looking for breakthroughs in scientific research to lay a solid theoretical foundation for this scientific research;secondly,the current situation,problems and reasons of the fixed capital internal control system of the maternal and child health care hospital in a city were investigated and analyzed,and the safety risk of the internal control system was established;then,According to the five elements of the internal control management system,the internal control management system of the fixed capital of the maternal and child health care hospital has been established;Finally,it analyzes the supporting measures to strengthen the implementation of internal control of fixed assets from the perspectives of forming a multi-level and all-round internal control environment,paying attention to the changes of external objective environment and improving the performance evaluation accountability system.To provide some conceptual support and demonstration reference for improving the internal control system of fixed capital in the top three hospitals,standardizing internal economic and business activities,and strengthening the internal power operation mechanism.