军队医院固定资产内部控制管理

Internal Control Polity of Fixed Assets in Military Hospitals

医院固定资产在医院资产中占有较大的比重,对其管理历来是医院管理的重点之一,完善内部控制是加强军队医院固定资产管理的有效办法。针对固定资产内部控制管理的现状及存在的问题,提出强化固定资产内部控制的举措,充分发挥资产的保障效能,维护资产的安全完整,提高资产的军事经济效益,增强医院的卫勤保障能力。

Hospital fixed assets account for a large proportion of hospital assets, whose management has al- ways been one of the priorities of hospital management. Improving internal controls is an effective way to strengthen the military hospital management of fixed assets. This paper proposed measures for the status quo of fixed assets management and internal control problems in order to strengthen the internal control, to maximize the efficiency of security of assets, to safeguard the safety and integrity of assets, to improve the economic efficiency of military as- sets, and to enhance the hospital＇s medical support ability.