摘要
公立医院的固定资产是医院开展医疗业务的物质要素和必备条件,在医院的医疗服务过程中起着举足轻重的作用。在实际管理工作中,医院固定资产管理往往流于形式,导致固定资产在配置、使用、处置等环节均存在政策与经济风险。通过相关文献分析及对公立医院固定资产管理人员的访谈调查,发现产生风险的原因主要是固定资产的管理人员缺乏相应素质,投资决策缺少有效的事前、事后评估,运行管理缺乏完善的管理制度以及有效的监管机制。建议医院从宣传教育、医院文化等方面强化资产管理理念,通过人才培养提高资产管理人员素质,改善内部环境,以期达到控制风险的目的;通过建立和完善适当的控制措施来控制风险。
Permanent assets are the material basis and prerequisites when carrying out health services in public hospitals, which are of strategic importance through the procedure of health services in hospitals. However, it presents a phenomenon of for- malism in the practices of permanent assets management in hospitals, resulting in massive risk in policies and economy during the procedures of allocation, usage, disposal and other aspects. On the basis of referencing previous publications as well as the inter- view to the administrators in public hospitals, we therefore discovered the causes of risks in the management of permanent assets such as lack of the corresponding quality of management personnel, lack of effective investment decisions in beforehand and after- wards, as well as lack of a sound management system and effective monitoring mechanism in operation and management. For the control risks of permanent assets in public hospitals, on one hand, we can improve the internal environment, strengthening asset management philosophy from education, culture and other aspects of hospital management, as well as improving the quality of per- sonnel through training. On the other hand, we should establish and improve the appropriate control measures to control risks.
作者
修永新
李平
邓盼
郑函
郭娟娟
王学霏
戴力辉
Xiu Yongxin et al(Beifing University of Chinese Medicine, Beijing, 100029)
出处
《医学与社会》
2017年第1期44-46,50,共4页
Medicine and Society
基金
北京市医院管理局项目
编号为2040071520030
关键词
公立医院
固定资产
资产管理
风险分析
Public Hospitals
Permanent Assets
Asset Management
Risk Analysis
