公立医院固定资产监管难点与监管实践

Difficulties and Practice of Fixed Assets Supervision in Public Hospitals

公立医院为公益性事业单位,其固定资产管理不仅仅是医院开展医疗服务、预防保健和科研教学的有力支撑,也关系到国有资产安全。本研究以珠海市属公立医院固定资产管理为例,分析公立医院固定资产特点及主管部门监管的难点,从制度建设、培训指导、委托第三方审计、开展公立医院大型医疗设备综合绩效评价、严格固定资产报废管理、加强交流学习等方面加强指导和监管,推进了市属公立医院固定资产规范化管理,提高了市属公立医院固定资产精细化管理水平。

As public hospitals are public welfare institutions,the fixed asset management of public hospitals not only provides support for medical services,preventive care,and scientific research and teaching,but also relates to the security of state-owned assets.Taking the fixed asset management of Zhuhai municipal public hospitals as an example,the study analyzed the characteristics of the fixed assets of public hospitals and the difficulties of supervision.Through improving guidance and supervision in system construction,training guidance,third party audit supervision,comprehensive performance evaluation of large medical equipment,strict management of fixed assets retirement management,communication and learning,the fixed asset management of Zhuhai municipal public hospital was more standardized and refined.