公立医院固定资产内部控制探讨

医院内部控制是通过制定制度、实施措施、执行程序等行为,保证医院经济运行合法合规、资产安全、财务报告及相关信息真实完整,提高经营效率和效果,促进医院实现发展战略的重要途径。固定资产是医院资产的重要组成部分,是医院提供各类检查、治疗服务的必要硬件保证。固定资产的安全、完整和有效使用将直接影响医院的运行质量。本文从医院固定资产的重点内容专业设备入手,对固定资产投资、验收、登记、运行、处置等程序中的关键控制点进行探讨,以促进公立医院固定资产的管理运行,确保国有资产的安全、完整,提高国有资产的投资、使用效率。

Internal Control of Fixed Assets of Public Hospital

Internal control of hospital is an important way to ensure legal economic operation of the hospital, assets safety, complete financial reports and related information, improve operational efficiency and effectiveness, and promote the development of hospital. Fixed asset is an important component of property of hospital, which ensures examination and treatment service. The safe, complete and effectively used fixed assets would directly influence the operation of hospital. The paper discusses the key control points of fixed assets investment, acceptance, registration, operation and disposition about the fixed assets and professional equipment, for promoting the management of fixed assets, ensuring the safe and complete state-owned assets, and improving investment and service efficiency.