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医院固定资产是指一般设备单位价值在500元以上,专门设备单位价值在800元以上,使用年限在一年以上,并在使用过程中基本保持其原有物质形态的资产。医院固定资产是保证医院正常运行的重要物质条件,是医院开展医疗、科研、教学服务等各项工作的物质基础,是反映医院经济实力、规模大小和医疗水平高低的重要指标之一,如何科学有效地做好固定资产管理,提高医院的经济效益和社会效益,是摆在医院财务人员面前的新课题。本文从以下几方面浅议医院固定资产管理存在的问题。
Hospital fixed assets refers to the general unit value of more than 500 yuan, the value of specialized equipment units in more than 800 yuan, the useful life of more than one year, and in the course of the basic maintenance of its original physical form of assets. Hospital fixed assets is to ensure the normal operation of the hospital is an important material conditions for the hospital to carry out medical, scientific research, teaching services and other material basis of the hospital is to reflect the economic strength of the hospital, the size and level of medical indicators is an important indicator of how science Effective management of fixed assets, improve the hospital’s economic and social benefits, is placed in front of hospital financial officers a new topic. This article from the following aspects of hospital fixed assets management problems.