The concept of effective fixed assets, in the existing hospital financial management books and health economics has not yet seen the discussion, the Department of the author for. "National General Hospital Hierarchical Management Standards" in the thousand-point scale, the second and third-level hospital scoring standards "medical equipment" in some of the assessment indicators are not sufficiently perfect scientific and put forward personal insights.
(a)
"National general hospital classification and management standards" second- and third-level hospital scoring criteria "medical equipment" column mentioned in the first two assessment indicators are "average equipment level (yuan)" and "average equipment level (yuan)" and "average equipment level (yuan)" and "average equipment level (yuan)" and "average equipment level (yuan)". The first two assessment indicators mentioned in the column of "medical equipment" are "average level of equipment per bed (yuan)" and "equipment", including the degree of reasonableness and completeness of the equipment, and the scoring standard is 30 points. This shows that the evaluation will attach great importance to the assessment of the value of fixed assets (medical equipment) and the condition of medical equipment of the evaluated hospitals, which is very important and necessary. But how to remove some hospitals currently exists on the books of fixed assets (medical equipment) and the actual effective fixed assets (medical equipment) does not match the problem, that is, how to exclude the illusion of fixed assets (medical equipment), accurately measure the "average level of equipment per bed (yuan)" and the degree of completeness of the medical equipment, the existing assessment indicators seem to have been promulgated The existing assessment indexes seem to be unable to solve the problem, that is to say, they cannot reflect the real situation of the medical equipment of the hospitals under assessment. Therefore, the author believes that the two standards "medical equipment" column of the original design of the three assessment indicators are imperfect indicators, also known as defective indicators, which must be supplemented in order to tend to be complete.
There are two indicators that should be supplemented, one is the "medical equipment intact rate", one is "intact medical equipment utilization rate", so that the original second and third-tier hospitals scoring standards "medical equipment, columns of the three Assessment indicators increased to five. The new "two rates", the development of indicators and standards, should be determined on the basis of a certain number of sample surveys, this work should be organized by the competent administrative department of health specifically manpower to complete. As for the determination of the value of the "two rates", it can be obtained after the above-mentioned sample survey, and finally finalized by the competent authorities. The above two elements, are not within the scope of this discussion.
(2)
"Medical equipment completion rate", refers to the number of intact medical equipment units and all (book) medical equipment units ratio. The formula is:
Medical equipment intact rate = intact medical equipment / all medical equipment × 100%
This is a reflection of the technical status of hospital medical equipment indicators, which can be accurately determined by the assessment of the percentage of hospitals intact medical equipment, but also the total value of intact medical equipment fixed assets. The rate can truly reflect the strength of the medical equipment of the hospital being evaluated.
"Intact medical equipment utilization" is an indicator that reflects the actual use of intact medical equipment in the accredited hospital. There are two methods of calculation: one is the ratio of medical equipment actually used in the medical service process to all intact equipment, and the other is the ratio of the actual operating hours of medical equipment to the number of natural hours (calendar hours). Both algorithms can reflect the actual use of the accredited hospitals intact medical equipment, but I thought the first algorithm is more simple and reasonable, can accurately reflect the essence of the problem, so this paper adopts this method, the formula is:
Intact medical equipment utilization rate = the actual number of units of medical equipment / all intact medical equipment × 100%
The rate of the height of the hospitals intact equipment can be directly reflected in the medical service process. This rate can directly reflect the degree of utilization of the assessed hospital's intact medical equipment, which in turn reflects the level of clinical medical needs; from this rate can also be calculated by the assessed hospital's effective fixed assets (medical equipment) value, and then find out the "average level of equipment per bed (real) (yuan)" and the scientific evaluation of "equipment conditions "The rate is not only an independent indicator, but also an indicator of the hospital's medical equipment. It can be seen that the rate is not only an independent indicator, but also a relevant indicator, because it can reflect the utilization of intact medical equipment, but also indirectly detect the first and second assessment indicators in the column of "medical equipment", so it can also be called a review and correction indicators. It is certain that the high index of the hospital, the value of its effective fixed assets must be high; the index of low hospitals, the value of its effective fixed assets must be low, the two are positively proportional to the relationship between the third part of this paper will see more clearly.
The two rates of production, the author refers to the enterprise fixed assets and equipment management, "equipment integrity rate (1) and" equipment utilization "(2) two formulas, after appropriate improvements in the design of extradition to the hospital fixed assets (medical equipment) management. The author believes that, in the national general hospital classification review, the timely introduction of the "medical equipment integrity rate" and "intact medical equipment utilization rate" formula, the study to establish the two rates of assessment indicators, for the strengthening of the participating hospitals "medical equipment" assessment of the situation. Medical equipment" assessment of the scientific and rationalization, as well as the standardization of hospital grading management will have a great effect and far-reaching impact.
(C)
The connotation of effective fixed assets has been clarified at the beginning of this article.
The calculation of the value of effective fixed assets (medical equipment), due to the determination of the two-rate formula, has also become simple and easy to implement. The specific methods and steps are:
The formula calculation steps are more rigorous, the final effective fixed assets (medical equipment) value for the real value of medical equipment. This is the solution to many participating hospitals in the current book fixed assets and real fixed assets (effective fixed assets) does not match or serious discrepancies in the situation is extremely powerful means.
So, what causes many hospitals book medical equipment fixed assets and the actual effective medical equipment fixed assets there are differences? According to the author's investigation there are the following reasons: First, it has been decommissioned, but not on schedule to fulfill the scrapping procedures; Second, it is not to the decommissioning of the age, but has been prematurely damaged, did not do the procedures; Third, it is not to the decommissioning of the age, but also not bad, only due to the replacement of the idle or eliminated, but also did not do the scrapping procedures. All of these, all so that the books of medical equipment fixed assets and the actual effective fixed assets (medical equipment) is far from this is also the fixed assets described before the illusion. This illusion is not removed, the resulting "average level of equipment per bed (yuan)" and other indicators are bound to be false indicators, according to false indicators assigned to the evaluation of the hospital graded points is bound to be the name of the hospital does not match the reality. Such a continuous axis of negative reaction will eventually lead to the failure of the review or abortion, not only to obtain a certain level of hospitals for the community does not trust the title, peers do not admire, increase the difficulty of hospital grading management, but also to carry out the review of the original intention of the grading action runs counter to. Visible, in the assessment work to strengthen the effective fixed assets (medical equipment) research and assessment, is a major event can not be ignored.
Effective fixed assets (medical equipment) in the national general hospital grading assessment of the importance of the unquestionable, but the value of effective fixed assets (no) in the "medical equipment" column assessment indicators are not specified, but through the "average level of equipment per bed ($) " is reflected. In other words, effective fixed assets (medical equipment) ($) is an indirect implicit indicator, while "average level of equipment per bed ($)" is a direct explicit indicator, which is derived from the calculation of implicit indicators. The "average level of equipment per bed (yuan)" obtained by using effective fixed assets (medical equipment) (yuan) is a true indicator, while the "average level of equipment per bed (yuan)" obtained by using book fixed assets (medical equipment) (yuan) is a false indicator. The real indicator is inevitably smaller than the false indicator. In order to make the review closer to the actual level of equipment in China's hospital reality, should we consider lowering the different levels of standard hospital "average level of equipment per bed (yuan)" indicators, so that more technical and equipment strength of hospitals can obtain the corresponding level of hospital title.
In summary, the concept of effective fixed assets (medical equipment), the establishment of the research methodology, to help the national comprehensive hospital rating indicators of scientific and perfect, to help put an end to the individual units for the sole pursuit of upgrading and creating fixed assets (medical equipment) illusion, and more helpful to assess a number of levels and strengths of comparable equipment and level of comprehensive hospitals, but also to help the future hospitals The first is to make sure that you have the right equipment for the right job.
The concept of effective fixed assets is not only applicable to the management of medical equipment, but also to the management of other fixed assets, the importance and role of this concept will be widely publicized and understanding of the depth of the continuous emergence. However, due to the author's practical experience and theoretical level of limitations, the description may not be comprehensive, only to throw a brick to attract jade, may have more interested in the same way to *** with the discussion