摘要
目前固定资产管理模式存在诸多不足,如管理制度欠缺、管理组织缺位、流程监管缺乏、信息化系统落后等问题。该文通过对固定资产管理的全流程分析,研究构建精细化的固定资产全生命周期管理模式,从而加强资产的安全使用监管,提高资产周转率,降低医院运行成本。
Gradually revealing many shortcomings in the current fixed asset management model,such as lack of management systems,lack of management organizations,lack of process supervision,backward information systems,etc.Through the analysis of the whole process of fixed asset management,this paper studies the construction of a refined fixed asset life cycle management model,so as to strengthen the supervision of the safe use of assets,improve asset turnover,and reduce hospital operating costs.
作者
崔彧
CUI Yu(Finance Department,Hematology Hospital,Chinese Academy of Medical Sciences(Institute of Hematology,Chinese Academy of Medical Sciences),Tianjin,300020 China)
出处
《中国卫生产业》
2021年第16期96-101,共6页
China Health Industry
关键词
公立医院
固定资产
全生命周期管理
Public hospitals
Fixed assets
Full life cycle management