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固定资产作为企业生产、管理活动的重要工具,在非营利性医疗机构具有区别于其他企业的特殊作用,表现在它不仅代表着一个医疗机构的整体医疗水平及等级,同时医疗设备等固定资产的安全、有效运转直接决定着病人的康复时间,甚至是生命。因此,如何保证医疗机构固定资产有效、安全运转,提高医院整体医疗水平,使国有资产在保值增值的基础上更好地为社会服务具体重大意义。
As an important tool of production and management activities, fixed assets have the special function of distinguishing non-profit medical institutions from other enterprises in that it not only represents the overall medical level and level of a medical institution, but also the fixed assets Safe and effective operation directly determines the patient’s recovery time, and even life. Therefore, how to ensure the effective and safe operation of fixed assets in medical institutions and improve the overall medical care in hospitals so as to make state-owned assets better serve the society on the basis of preserving and increasing value?