浅析医院固定资产的管理

The Management of the Hospital Fixed Assets

医院的固定资产是医院开展医疗、科研、教学服务等各项工作的物质基础,是保障人民健康和发展卫生事业的重要条件,是反映医院经济实力,规模大小和医疗水平高低的重要指标之一。本文在总结实践工作经验的基础上,结合相关的文献资料从固定资产管理制度、使用过程、累计折旧、清产核资、在建工程几个方面阐述医院固定资产的相关管理及建议。

Fixed assets of the hospital is the material foundation for the carrying out of the medicare, scientific research, teaching and etc., which is an essential condition for safeguarding people＇s health and development of health industry, an important index for reflecting hospital economic strengths, scale and medicare standard. On the basis of practical work experience, this paper states the management of fixed assets and suggestions from the perspective of fixed assets management system, application process, accumulated depreciation, liquidation and checking, and project under construction, combined with relevant literature data.