The Internal Control Of Fixed Assets In Public Hospitals

With the deepening of China’s medical and health system reform and the intensified competition in the medical market,the issue of strengthening the management of public hospitals in an all-round way has been put on the agenda.From the perspective of policy environment faced by public hospitals,since the new medical reform,the state is gradually reducing financial investment in public hospitals,focusing financial funds on the construction of grass-roots medical and health institutions such as counties,townships and communities,and promoting the continuous sinking of medical resources.From the perspective of the market environment that public hospitals are facing,a large number of private capital flows into the medical market,and the gradual growth of private medical institutions brings competitive pressure to public hospitals.Therefore,public hospitals must establish a modern management system,improve the internal control system,in order to cope with the changes in today’s operating environment.As a key component of all assets of public hospitals,fixed assets should be paid enough attention to by public hospitals in terms of value and management complexity.However,the author found that the internal control of fixed assets of public hospitals did not keep up with the overall development of the hospital while seeking high-level development,and the existing system and management system sometimes cannot solve the problems in daily business activities.In order to ensure the safe,complete and efficient operation of the fixed assets of public hospitals,it is of great significance to strengthen the internal control construction of the fixed assets of public hospitals.In this paper,case analysis is the main research method.Wuhan XH hospital,a public hospital with high reputation and influence in China,is selected as the case study object to explore the current situation and problems of the construction of internal control of fixed assets in public hospitals,and optimize the business process related to fixed assets in case hospitals,so as to improve the scientific and effective internal control of fixed assets Effectiveness.First of all,the particularity of internal control of fixed assets in public hospitals is interpreted to find out its characteristics different from that of private hospitals.The fixed assets of public hospitals have both utility and profitability.The internal control should not only consider the achievement of the public welfare goal of public hospitals,but also pay attention to the realization of the sustainable development goal of public hospitals.First of all,the characteristics of fixed assets of public hospitals and the necessity of internal control are interpreted.The fixed assets of public hospitals are both business and profit-making.The internal control should not only consider the achievement of public welfare goal of public hospitals,but also pay attention to the realization of sustainable management goal of public hospitals.In view of the contribution of the fixed assets of public hospitals to the income of hospitals and the risks they face,the internal control of public hospitals is of great necessity.Secondly,based on the analysis of the current situation and problems of fixed assets internal control in public hospitals in China,the basic situation of case hospitals and the current situation of fixed assets internal control are investigated and summarized in detail.Thirdly,through in-depth study on the fixed assets related activities of XH hospital,it is found that the internal control defects of fixed assets lie in two aspects: unit and business.The defects at the unit level include the lack of a good cultural atmosphere for internal control,the weak awareness of employee risk management,the imperfect information communication mechanism,and the imperfect supervision mechanism.Defects at the business level include inadequate procurement demonstration,unreasonable design of procurement application process,unscientific supplier management,unreasonable design of maintenance process,imperfect internal use cost compensation mechanism,untimely disposal of fixed assets,poor quality of accounting information,etc.Finally,in view of the defects of the above two levels,the optimization suggestions with strong pertinence and high feasibility are proposed respectively.From the perspective of units,public hospitals should continue to improve human resource policies,play a leading role for all employees,and take more effective measures in risk assessment,information and communication,and supervision.From the business level,in addition to the improvement of the regular business process of fixed assets,this paper also proposes the optimization of the internal use compensation mechanism of medical equipment.Under the premise of controlling the risk at a low level,the efficiency of business activities is fully considered,so that the design of the internal control process can take both efficiency and effect into account.