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固定资产是医院进行医疗服务活动和其他活动的主要物质保证。固定资产的数量决定医院规模的大小,而医院固定资产中的专业设备,从一定程度上反映了医院诊疗服务水平,同时固定资产在医院全部资产中所占比重比较大,因此加强医院固定资产管理就显得尤为重要。然而从目前情况来看,医院固定资产管理比较混乱,存在很多问题,比如管理制度不健全,从领导到职工的固定资产管理意识淡薄,参与固定资产管理的财务人员素质缺乏,固定资产的后续管理及报废不规范等。本文通过对本医院固定资产使用及管理的现状的调查与研究,发现存在的问题,试提出一些解决方案,为进一步有效地提高医院固定资产使用效益,进一步规范、加强医院固定资产管理提供依据和方法。
Fixed assets are the main material guarantee for hospital medical services activities and other activities. The number of fixed assets determines the size of the hospital, and the specialized equipment in the fixed assets of the hospital reflects to some extent the service level of the hospital. At the same time, the fixed assets account for a relatively large part of the total assets of the hospital, thus strengthening the management of hospital fixed assets It is particularly important. However, from the current situation, the management of fixed assets in hospitals is rather chaotic and has many problems. For example, the management system is not perfect, the awareness of fixed assets management from leaders to staff is weak, the quality of financial staff participating in fixed assets management is poor, and the follow- And scrapped non-standard. Through the investigation and research on the status quo of the use and management of fixed assets in our hospital, we found some solutions and put forward some solutions to provide the basis and method to further effectively use the hospital fixed assets, further standardize and strengthen the management of fixed assets in the hospital .