[1]管芝云,李 明,施庆红,等.多院区一体化视角下的医院固定资产管理研究[J].卫生经济研究,2022,39(1):84-86.
　GUAN Zhi-yun,LI Ming,SHI Qing-hong,et al.Research on the Management of Hospital's Fixed Assets from the Perspective of the Integration of Multi-district Hospitals[J].Journal Press of Health Economics Research,2022,39(1):84-86.
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多院区一体化视角下的医院固定资产管理研究
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
39
期数:
2022年1期
页码:
84-86
栏目:
财务与审计
出版日期:
2022-01-07

文章信息/Info

Title:
Research on the Management of Hospital's Fixed Assets from the Perspective of the Integration of Multi-district Hospitals
作者:
管芝云1; 李 明1; 施庆红1; 顾 蓁1
1.上海市浦东新区周浦医院，上海201318
Author(s):
GUAN Zhi-yun;  LI Ming;  SHI Qing-hong;  GU Zhen
Shanghai Pudong New District Zhoupu Hospital, Shanghai 201318, China
关键词:
固定资产; 多院区医院; 财务管理
Keywords:
fixed assets;  multi-district hospitals;  financial management
分类号:
R197.32
文献标志码:
B
摘要:
多院区医院一体化管理模式下，固定资产管理容易出现预算不合理、管理不规范、盘点流于形式、成本核算忽视运行相关费用，以及信息孤岛带来数据脱联等问题。对此，应构建多院区一体化的固定资产管理组织体系，加强综合预算审核，实现固定资产管理与预算管理相结合，统一固定资产的账务处理与盘点管理制度，综合运用信息系统开展资产运行分析，并加强内部审计等多种形式的监督，提高固定资产的配置与利用效率。
Abstract:
Under the integrated management model of multi-district hospitals, fixed asset management is prone to problems such as unreasonable budgets, irregular management, mere inventory, neglect of operating costs in cost accounting, and data disconnection caused by isolated information islands. To solve these problems, it is necessary to build an integrated fixed asset management organization system for multi-district hospitals, strengthen comprehensive budget review, realize the combination of fixed asset management and budget management, unify fixed asset accounting and inventory management systems, comprehensively use information systems to develop assets operational analysis, and strengthen supervision from various methods (e.g. internal audit) , so that the efficiency of the allocation and utilization of fixed assets could be improved.

参考文献/References:

[1] 贾同英，袁蕙芸.多院区医院管理难点与对策探析[J].中国医院，2014，18（8）：28-30.

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更新日期/Last Update: 2022-01-07