摘要
医院的固定资产是医院经营的资本,是国有资产的重要组成部分,分析了医院固定资产运用中存在的问题,从明确固定资产管理的岗位设置与分工,健全固定资产管理机制,完善固定资产的账务管理,搞好医院固定资产的清查盘点,加强对医院固定资产计算机系统管理,加强固定资产维修和报废管理工作等六个方面提出了做好医院固定资产的管理的对策建议。
The fixed assets are the running capital of a hospital and an important component of national as- sets. Analyzing the existing problems in its management, the paper proposes the relevant countermeasures from six aspects： a clear division of post setting, perfecting its management mechanism, improving its fi- nancial management, practicing its physical inventory, enhancing its computerized management system as well as strengthening its repair and disposal management.
出处
《淮海工学院学报（人文社会科学版）》
2012年第24期41-43,共3页
Journal of Huaihai Institute of Technology(Humanities & Social Sciences Edition)
关键词
医院
固定资产
管理
问题
对策
hospital
fixed assets
management
problems
countermeasures
