浅谈内部控制要素在医院固定资产管理控制中的应用

A brief talk on the application of the internal control elements in the control of the fixed assets management in hospital

固定资产是医院开展医疗、科研、教学、服务等各项工作的物质基础,是保障人民健康和发展卫生事业的重要条件,是反映医院经济实力、规模大小和医疗水平高低的重要指标之一,对确保医院资产的安全、完整意义重大,对医院固定资产实行有效的管理,完善内部控制环境,进行全面、有效的风险评估,建立有效的信息传导与沟通机制,加强监督,强化控制活动的效率、效果,加强持续控制,应该是目前我国固定资产管理的有效途径。

Fixed assets is the material base of hospitals＇ carrying out various work such as medical treatment,scientific research,teaching,service and others,the important condition for protecting people＇s health and developing health service,and one of the important index that reflect the economic strength,size and the medical level of hospitals,and it has important significance for ensuring the safety and integrity of hospitals＇ assets.Managing the fixed assets of hospitals effectively,perfecting internal control environment,carrying out comprehensive and effective risk assessment,establishing effective mechanism of information transmission and communication,strengthening supervision,strengthening the efficiency and effect of control activities,and strengthening sustainable control should be the effective way of fixed assets management in China at present.