摘要
目的:探讨医院以内部控制为基础的公立医院固定资产管理,避免固定资产资金浪费、设备重复采购、投资回报不准确以及超出资产编配标准等高风险。方法:深入分析该业务中存在的风险,并从单位内部控制层面提出合理的应对措施;从公立医院固定资产管理的流程为切入点,对固定资产的管理流程进行信息分解,梳理各流程中各环节的业务事项,并分析各业务事项中潜在的风险及可能造成的后果。结果:将行为风险归集到岗位风险,结合行政事业单位的内部控制管理体系,提出从单位层面的角度提出风险防控的应对措施。结论:探究公立医院内部控制工作的具体实施方案,可为避免公立医院固定资产管理岗位的风险奠定理论基础。
Objective： To discuss the fixed-assets management of governmental hospital based on internal management so as to avoid the high risk of wasting fixed assets and fixed-fund, repeated purchases of equipment, inaccurate returns of investment and exceeding asset allocation standards. Methods： To deeply analyze the existed risk in this work, and propose reasonable countermeasure from angle of internal control of unit. And the process of fixed-assets of government hospital was applied as the pointcut to implement information decomposition for the management process of fixed assets. And the business item of each link in each process was neatened, and the potential risk and possible consequence in each business item were further analyzed. Results： The risk of behavior was attributed to the position risk, and the internal control management system of administrative institution was combined in this analysis to propose a countermeasure of risk prevention and control from the angle of unit. Conclusion： The exploration of specific implementation plan of internal control of governmental hospitals can establish a theoretical foundation for avoiding the risk of fixed assets management position in governmental hospital.
作者
许峰
骆希青
殷鹏宇
XU Feng;LUO Xi-qing;YIN Peng-yu(Office of Wuyingkai Foundation,Beijing Anzhen Hospital,Capital Medical University,Beijing 100029,China.)
出处
《中国医学装备》
2018年第8期115-119,共5页
China Medical Equipment
关键词
内部控制
公立医院
风险分析
资产管理
Internal control management
Governmental hospital
Risk management
Fixed assets
