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医院固定资产是医院资产的重要组成部分(据调查显示,固定资产在医院总资产中所占比例都大于70%,我院是77.06%),是医院开展医疗、科研、教学服务等各项工作的物质基础;是保障人民健康和发展卫生事业的重要条件;是衡量一个医院经济实力、规模大小和医疗水平高低的重要指标。但现阶段,医院固定资产的管理比较混乱,内部控制制度不健全,事前、事中、事后缺乏
Hospital fixed assets are an important part of hospital assets (according to the survey, the proportion of fixed assets in total hospital assets is more than 70%, 77.06% in our hospital), which is the hospital to carry out medical, scientific research, teaching services and other work It is an important indicator to measure the economic strength, the size and the medical level of a hospital. However, at this stage, the management of fixed assets in hospitals is rather chaotic, the internal control system is not perfect, and there is a lack of prior,