摘要
在突飞猛进的经济发展中，传统的医疗模式以及医疗技术已经满足不了广大群众的
看病需求。同样，医院自身医疗管理水平的高低直接影响着广大群众的看病需求。为适
应经济快速发展，提高医疗服务质量，使医院更好地开展各项经济指标，国家陆续出台
了一系列内部控制政策规范国有资金配置，加强国有资产的使用和监督，国有资产管理
在医院运营过程中起着最基础且最重要的作用。然而有效的固定资产管理模式离不开健
全的内部控制建设做支撑，只有健全内部控制体系才能对医院的固定资产进行有效管
控，促进医院更好地发展，并为广大人民群众的健康保驾护航。
虽然 S医院按照公立医院的医疗模式运营，但是由于其组织形式不同于其他公立医
院，从政府会计角度讲 S医院并非预算单位，且成立时间短，并未参与到 2016年固定
资产清查任务中去，医院整体内控意识不强烈，缺乏健全的固定资产内部控制制度，整
个内部控制框架体系相对薄弱。笔者通过对 S医院在单位层面和业务层面的固定资产内
部控制效果发现医院只是盲目购置固定资产，对固定资产采购、使用、维护、报废、处
置等环节的内部控制重视不够，容易造成资金流失、资产管理不善、账务处理不规范、
账面价值与实物对不上的风险。作为我国医疗卫生服务的主要供给者和医疗卫生体制的
主要改革者，尤其是对 S医院来说更要抓重点、实事求是、不断提升医疗服务质量，并
在固定资产管理方面应合理利用现有资源、遵循内部控制制度和内部控制等相关理论，
适应市场经济规律，满足自身管理需求，优化医疗机制，提高医院社会和经济效益。
本文通过学习国内外先进的理论基础，了解国家发布的企业和事业单位内部控制基
本规范政策和内容，以固定资产的有效管理为前提条件，对 S医院固定资产的内控效果
设计问卷调查，通过问卷调查结果发现 S医院在固定资产内部控制单位层面和业务层面
存在的问题，以内控五要素为切入点分析问题产生的原因，进一步完善 S医院固定资产
内部控制对策。探索一条符合 S医院固定资产内部控制和固定资产科学管理的道路，从
中解决 S医院在固定资产内部控制的实际问题。
关键词：内部控制；固定资产管理；固定资产
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ABSTRACT
In the rapid economic development, the traditional medical mode and medical technology has been
unable to meet the needs of the masses. Similarly, the level of hospital medical management directly affects
the masses' demand for medical treatment. In order to adapt to the rapid economic development, improve
the quality of medical services and enable hospitals to better carry out various economic indicators, the
state has issued a series of internal control policies to regulate the allocation of state-owned funds and
strengthen the use and supervision of state-owned assets. State-owned assets management plays the most
basic and important role in the operation of hospitals. However, the effective fixed assets management
mode cannot be separated from the sound internal control construction as the support, only a sound internal
control system can effectively control the fixed assets of the hospital, promote the better development of
the hospital, and escort the health of the general public.
Although according to public hospital medical model S hospital operation, but because of its
organization form is different from other public hospitals, from the perspective of government accounting
speak S hospital is not a budget unit, and set up time is short, not involved in the task 2016, fixed assets
inventory, hospital overall internal control awareness is not strong, the lack of a sound system of internal
control of fixed assets, The whole internal control framework system is relatively weak. By the author S
hospital in unit level and business level of internal control of fixed assets effect found hospital just blindly
purchase of fixed assets, fixed assets purchase, use, maintenance, scrap, disposal of the internal control of
attention is not enough, easy to cause losing capital, asset management, accounting treatment is not
standard, the book value and practicality in risk. As the main supplier of China's medical and health
services and medical and health system of the primary reformer, especially for hospital S more to grasp key,
seeking truth from facts, and constantly improving the quality of medical services, and should reasonable
use of existing resources in the fixed assets management, follow the system of internal control and internal
control related theory, to adapt to the market economy rule, meet the demand of its management, Optimize
the medical mechanism and improve the social and economic benefits of hospitals.
In this paper, by studying the basic theory of domestic and foreign advanced, understand the country's
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