医院固定资产是体现医院实力的一个方面。目前 ,卫生行政部门和医院本身 ,往往十分重视固定资产的增值问题 ,而忽视或不愿理清固定资产的减值问题[1] ,导致医院固定资产值失真 ,影响到某些统计数据的准确性 ,给国家制定卫生经济政策带来偏差。因此 ,应引起我们的注意。医院固定 Hospital fixed assets are one aspect of hospital strength. At present, health administrative departments and hospitals themselves often attach great importance to the value-added of fixed assets, and neglect or reluctant to clarify the problem of impairment of fixed assets [1], resulting in distortion of the value of hospital fixed assets, affecting the accuracy of certain statistical data. Sex, to the country to develop a health economic policy deviation. Therefore, we should draw our attention. Hospital fixed