摘要
当前医疗改革正在推进,公立医院面临较大的生存挑战和竞争压力,需要适当加大固定资产投入,以提高自身竞争能力并为医疗服务创新发展创造有利条件。在此背景下,医院亟待提高固定资产管理水平,以有效利用资产并控制资产损失。但目前公立医院固定资产种类多、使用周期长、难管理等特点,固定资产管理存在固定资产需求分析和采购计划不详细、固定资产内控管理不到位、固定资产管理信息不对称等问题,这对公立医院资产管理及其他财务管理工作制造一定障碍。因此,文章对公立医院固定资产管理问题进行总结和分析,建议医院加强固定资产预算控制,完善固定资产相关预算方案设计与执行过程管理机制,对配套责任管理制度、信息采集与交换体系进行优化,提高管理人员能力素质,以此提高固定资产管理质量。
At present,the medical reform is gradually advancing,and public hospitals are facing greater survival challenges and competitive pressure,so they need to appropriately increase investment in fixed assets to improve their competitiveness and create favorable conditions for the innovation and development of medical services.In this context,hospitals urgently need to improve the level of fixed assets management in order to effectively use assets and control asset losses.However,at present,public hospitals have many types of fixed assets,long service cycle,difficult management and other characteristics,and there are problems in fixed assets management,such as lack of detailed analysis of fixed assets demand and procurement plan,inadequate internal control management of fixed assets,and asymmetric fixed assets management information,which create certain obstacles to asset management and other financial management work of public hospitals.In this regard,this paper summarized and analyzed the problems of fixed assets management in public hospitals,and suggested that hospitals strengthen the control of fixed assets budget,improve the management mechanism of the design and implementation of fixed assets related budget plans,optimize the supporting responsibility management system,information collection and exchange system,and improve the ability and quality of managers,so as to improve the quality of fixed assets management.
作者
梁艳
黎映秀
黄立斌
LIANG Yan;LI Yingxiu;HUANG Libin(Department of Finance,Wuming Hospital of Guangxi Medical University,Nanning Guangxi 530199,China;Hospital Offices,Wuming Hospital of Guangxi Medical University,Nanning Guangxi 530199,China)
出处
《中国卫生标准管理》
2024年第1期61-64,共4页
China Health Standard Management
关键词
公立医院
固定资产
预算
内控
信息交换
全员参与
public hospital
fixed assets
budget
internal control
information exchange
full participation
