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医院固定资产是医院开展医疗、科研、教学等各项工作的重要物资保证,单位拥有的固定资产多少,既是单位规模的表现,又是医疗技术高低的体现。固定资产能够有效反映医院医疗水平的高低及规模的大小,也是医院提供服务的物质基础,因此固定资产管理工作对医院的可持续发展具有非常重要的意义。如何管好用好单位的固定资产,防止国有资产流失,提高资产利用率,既是每个单位领导重视的大事,也是医院财务管理工作的重要组成部分。
Hospital fixed assets is an important material guarantee for hospitals to carry out various tasks such as medical treatment, scientific research and teaching. The number of fixed assets owned by a hospital is not only the manifestation of unit size but also the level of medical technology. Fixed assets can effectively reflect the level of the hospital medical care and the size of the size of the hospital is also the material basis for the provision of services, so the management of fixed assets for the hospital’s sustainable development has a very important significance. How to manage the unit’s fixed assets well, prevent the loss of state-owned assets and improve the utilization rate of assets are not only the major issues that every unit’s leaders attach importance to, but also an important part of the hospital’s financial management.