固定资产投资理论在医院投资决策中的应用

The Application of Fixed Assets Investment Theory in the Capital Investment Decisions of Hospitals

医院财务管理不能以利润最大化,或者说以结余最大化为目标,并不意味着医院不需要加强财务管理。资本投资理论,尤其是固定资产投资理论不但在企业投资中具有重要意义,在当前激烈的医院竞争中对怎样使固定资产投资发挥最大效益,怎样在固定资产投资、设备购置中为领导提供切实、可靠、有用的决策信息,提高医院固定资产的创收效益也有其重要的应用价值。本文着重讨论固定资产投资理论在医院固定资产更新改造中的应用。

That the financial management in hospitals can not take the maximum profit or the maximum balance as the goals, which does not necessarily mean that it＇s unnecessary for hospitals to strengthen financial management. Capital investment theory,especially fixed assets investment theory, is not only significant in enterprise investment but has the significant practical value in the following aspects ： how to make the fixed assets investment get the greatest benefit in the fierce competition among hospitals, how to provide practical, reliable and useful information of decisions for the leaders in fixed assets investment and equipment procurement and how to improve profit made by fixed assets investment in hospitals. The paper emphatically discusses the application of the fixed assets investment theory in the renewal reform of the fixed assets investment in hospitals.