The impact of a new accounting system on the management of hospital assets
(A) the recognition of fixed assets standardized
The new accounting system of the hospital fixed assets for the new definition of fixed assets, the recognition of fixed assets standardized. The unit price of specialized equipment was adjusted upward to 1500 yuan, while the general equipment was adjusted upward to 1000 yuan, and the scope of management of fixed assets of hospitals was further expanded. After the recognition standard of hospital fixed assets has been further improved, the management of hospital fixed assets no longer includes additional fixed assets of lower value and higher quantity, which facilitates the asset management and reduces the cost of hospital fixed asset management, and also puts forward higher requirements for the accuracy and scientificity of fixed asset management, so that the level of asset management can be further improved.
(ii) intangible assets accounting method is more specific
Hospital intangible assets are very rich in content, a wide range of many types, the new hospital financial and accounting system lists the following: First, patents, including hospitals and employees *** with the enjoyment of the job invention patents and invention patents unique to the hospital staff; Second, proprietary technology, hospitals, proprietary technology, including medical, Pharmacy, medical technology and other departments of different proprietary technology, forming the characteristics of each hospital's medical services; Third, copyright. Including theses, dissertations, management systems, computer software, etc.; Fourth, land use rights. That is, the right to use the land where the hospital is located; Fifth, the hospital's technical level, medical quality, service attitude, management methods and other factors formed in the medical industry reputation status. In a broad sense, the hospital culture, the hospital's long-term formation of social and medical relationship network should belong to the category of hospital intangible assets.
(C) the basic attributes of fixed assets
The new hospital accounting standards clearly defined the basic attributes of fixed assets, so that fixed assets can be depreciated scientifically through the effective use of life, in order to fully ensure its value. The effective utilization of fixed assets in hospitals is a long-lasting issue of asset management, how to scientifically and effectively define the real value of fixed assets, through depreciation of fixed assets for effective resource settlement, in the hospital accounting standards are carried out in the new norms. Hospital fixed assets often have a certain useful life, through the use of scientific methods of depreciation, you can ensure the accurate accounting of hospital assets, more convenient to the comprehensive management of fixed assets, and further improve the level of hospital asset management.
Two of the current problems in the management of hospital assets
(a) accounting accounts and accounts are difficult to reconcile
Traditional hospital asset management lacks unity, accounting accounts and asset accounts are not closely enough linked to the accounting and asset accounts are difficult to reconcile the accounting and asset accounts. Hospital asset management, the financial sector and warehouse management lack of real-time information exchange, warehouse assets in and out of the warehouse is difficult to reflect to the accounting staff in a timely manner, the financial sector can only be provided through the warehouse unilateral bills accounting for hospital assets purchased, received, stored, and did not participate in the supervision of assets in the use of the use of the Department of the use of the situation, coupled with the lack of a comprehensive accounting system, resulting in the financial sector to present the asset accounting The report is difficult to reflect the true value of existing hospital assets, greatly increasing the difficulty of hospital asset management.
(B) asset management awareness needs to be strengthened
Hospital asset management is a design content of a wide range of comprehensive management of difficult financial work, on the one hand, the need for financial personnel with a strong sense of asset management, on the other hand, also need asset management personnel with a high degree of professional management techniques and asset management experience. At present, the comprehensive quality of our country's asset management department staff needs to be improved, one is the asset management awareness needs to be strengthened, did not recognize the importance of asset management for the long-term development of the hospital; Secondly, has not yet formed a rigorous asset management responsibility system, the lack of effective supervision of management personnel, has not yet established a scientific appraisal system and the system of rewards and penalties, asset management personnel motivation needs to be improved; Thirdly, the professional qualities of asset management personnel are generally not high, it is difficult to asset management personnel. Third, the professional quality of asset management personnel is generally not high, it is difficult to meet the requirements of modern hospital construction of asset management.
(C) asset management system to be improved
Currently, many hospitals in China have carried out the construction of a modern hospital management system, and actively introduce the information management platform, the overall management level of the hospital has been greatly improved, but as a focus of financial management of one of the construction of the asset management system is relatively backward, the asset management system needs to be improved, the asset management supervision mechanism is not sound enough. Soundness. Asset managers in the accounting and distribution of assets, the lack of specific management and supervision system to constrain the hospital's asset status is also a lack of regular inventory, asset use of the accounts stick messy, the bottom line of the assets is unclear, the account does not match the situation occurs from time to time. In addition, hospitals pay more attention to the medical professional equipment, while the procurement of general equipment is the lack of effective supervision, the lack of scientific investment in assets, asset procurement budget, configuration budget in effect, resulting in a large number of idle equipment, and complex equipment and idle assets also increased the difficulty of asset management.
Three new accounting system under the hospital asset management measures
(a) improve the awareness of asset management
In the new hospital accounting standards, the hospital financial staff should continue to improve the awareness of asset management, fully aware of the assets of the hospital in the day-to-day operation and long-term development of the important role of the assets, pay attention to the asset management work, and strictly in accordance with the relevant requirements of the system to carry out the accounting and management of assets; other departments of the hospital to carry out asset management and management; other departments of the hospital to carry out asset management and management; and other departments of the hospital to carry out asset management and management. And management; hospitals and other departments of the relevant personnel should actively cooperate with the work of financial personnel and asset management departments, through the hospital personnel *** with efforts to improve the quality and efficiency of hospital asset management. In addition, the hospital should also establish a perfect personnel assessment and reward and punishment mechanism, regular professional training in asset management level, and through the reward and punishment mechanism to improve the work of asset management personnel enthusiasm.
(II) the establishment of a scientific asset management system
Scientific asset management system is to improve the level of hospital asset management system requirements, but also the hospital to build a modern management system of the groundwork. First of all, it is necessary to establish a systematic accounting system for hospital assets, through the accounting of various types of hospital asset items to react to the real value of hospital assets, and as a basis for controlling the hospital budget, the rational allocation of procurement targets, to avoid the occurrence of idle equipment; secondly, to provide solutions for the sharing of asset costs, to strengthen the communication and collaboration between departments within the hospital, and to strengthen the internal control of hospitals; in addition, to establish a Strict hospital asset assessment indicators, to achieve a reasonable allocation and optimization of hospital assets, and constantly improve the asset utilization rate, in order to improve the economic efficiency of the hospital and promote the long-term development of the hospital.
(C) do a good job of hospital asset reconciliation
Assets are the basic object of hospital asset management, but also the center of gravity of the entire asset management system. Asset managers must do a good job of asset reconciliation work, for hospital assets with high mobility characteristics, it is recommended that the introduction of information management technology, the establishment of financial departments and warehouses assets out of the real-time exchange of information on the situation, to ensure that the accounting accounts and asset accounts in line with the asset account, asset accounts in line with the physical, to improve the accuracy of the accounting accounts. Finance and warehouse should use a unified asset accounting software, regular verification and summary of changes in assets to avoid discrepancies in the accounts.
Four Concluding Remarks
With the introduction of new accounting standards and the new hospital financial system, accounting system, the hospital's recognition of fixed assets standards have been standardized, intangible assets more specific accounting methods, the basic attributes of fixed assets have also been clarified, the hospital asset management has had a huge impact. In short, to strengthen China's hospital financial management of fixed assets management is not only conducive to reducing the financial risk of hospitals, but also improve the level of financial management of hospitals, improve the economic efficiency of hospitals, which in turn promotes the healthy and long-term development of hospitals.
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