内部控制在公立医院固定资产管理中的应用策略研究

Research on the Application Strategy of Internal Control in Fixed Assets Management of Public Hospitals

在新医改背景下,公立医院服务管理水平不断提高,固定资产为医疗工作提供了完善的物质保障。为了顺应医疗改革的发展趋势,节省资产成本,各城市公立医院非常注重加强内部控制力度,引导本院工作人员提高对固定资产管理内控重要性的认识,积极创新固定资产管理模式,科学划分固定资产管理岗位,创建良好的资产内控环境,做好相关风险评估和应对工作。基于此,以某公立医院为例,简单分析内部控制在公立医院固定资产管理中的应用策略,希望能为公立医院内部固定资产管理工作提供参考与借鉴。

In the context of the new medical reform,the service management level of public hospitals is constantly improving,and fixed assets provide a complete material guarantee for medical work.In order to comply with the development trend of medical reform and save the cost of assets,public hospitals in all cities attach great importance to strengthening the internal control,guide the hospital staff to recognize the importance of internal control of fi xed assets management,actively innovate the fixed assets management model,scientifically divide the fixed assets management positions,create a good internal control environment for assets,and do a good job in risk assessment and response.This paper will take a hospital as an example to analyze the application strategy of internal control in the fixed assets management of public hospitals,hoping to provide reference and reference for the internal fi xed assets management of public hospitals.