加强大型医院固定资产管理的探讨

Enhancing the Management of Fixed Assets in Large Hospital

固定资产是医院开展业务的重要资源和物质要素,但目前在部分大医院固定资产管理还存在着不被重视、家底不清、价值不实、章制不全、效能不高等问题。因此,要标本兼治:转变观念是前提,改革体制是根本,完善规章制度、加强核算管理、改革会计制度、做好效益分析则是强化其管理的重要手段和措施。

Fixed assets are the major resource and material factor for a hospital to maintain its operation. However, in part of large hospitals, there are still quite a few problems such as disregarding, unclear cost, unreal price, incomplete rules and low efficacy. A comprehensive solution includes: change the ideas, reform the system, perfect the rules and regulations, enhance cost accounting, reform financial system and do well the cost- benefit analysis.