公立医院“收支两条线”固定资产管理的实践与体会

Practice and Experience of Fixed Assets Management of " Two Lines of Revenue and Expenditure" in the Public Hospital

医院固定资产管理对医院的生存和发展起着非常重要的作用,不同医院在固定资产的管理上也不尽相同。文章针对公立医院"收支两条线"固定资产管理的现状和问题进行了分析,并对存在的问题提出了相应的对策。

Fixed assets management plays important role in the development of the hospital. Different hospitals use different fixed assets management method. The article analyzes the current situation and existing many problems and gives some rational suggestions on fixed assets management of ＂two lines of revenue and expenditure of the public hospital.