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医院资产中很大一部分是固定资产,这不但是医院财务管理中很重要的组成部分和内容,也是医院赖以生存的基础。所以加强医院固定资产管理的力度是医院发展的必然要求和结果。然而我国现在很多医院的固定资产普遍存在固定资产没能勤于管理,导致基本建设资金不能及时的到位;捐赠的物资不能及时入账;医疗设备验收不严谨;医院固定资产所需的管理工作责权仍不够清楚等的情况。因此应当采取一些方式,比如说完善以及加强固定资产账务管理、建立其科学合理的固定资产管理专业的培训机制等等,促进医院的固定资产及时的入账,促使医院不断的发展和壮大。
A large part of the hospital assets are fixed assets, which is not only an important part and content of hospital financial management, but also the basis for the survival of the hospital. Therefore, strengthening the hospital’s management of fixed assets is an inevitable requirement for hospital development and the result. However, the fixed assets in many hospitals in our country are ubiquitous nowadays, and the fund for capital construction can not be diligently managed. As a result, the funds for capital construction can not be put in place in time. The donated materials can not be accounted for in time. The medical equipment is not accepted properly. Still not clear enough and so on. Therefore, some measures should be taken, such as improving and strengthening the accounting management of fixed assets and establishing its scientific and reasonable training mechanism for fixed assets management, etc., promoting the timely recording of fixed assets in hospitals and prompting the continuous development and expansion of hospitals.