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固定资产是医疗卫生单位开展业务活动的重要物质基础,为保证各项业务的正常开展,医疗卫生单位必须加强固定资产的内部控制。基于内部控制整体框架理论和《行政事业单位内部控制规范》的要求,各医疗卫生机构应以完善内部控制环境为基础,通过流程梳理和风险评估实施控制活动,建立和完善固定资产内部控制体系及管理制度。1医疗卫生单位实施固定资产内部控制的总体思路及主要流程1.1总体思路以完善的内部控制环境为基础;以
The fixed assets are the important material basis for the medical and health units to carry out their business activities. To ensure the normal operation of various businesses, the medical and health units must strengthen the internal control over fixed assets. Based on the overall framework of internal control and the requirements of “Internal Control Norms of Administrative Institutions”, all medical and health institutions should establish and improve the internal control system of fixed assets and implement control activities based on the improvement of the internal control environment through process alignment and risk assessment and Management System. 1 The overall mentality and main process of implementation of internal control of fixed assets by medical and health units 1.1 The general idea is based on a sound internal control environment;