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医院资产是指过去的交易或事项形成,并由医院拥有或者控制的资源,该资源预期会给医院带来经济利益。医院资产按其流动性可以分为固定资产和流动资产。固定资产是医院赖以生存和发展的基础,是医院开展医疗活动的重要保障,它的数量和技术状况标志着医院的物质技术力量。加强医院的固定资产管理对于保证医院认真执行国家有关规定,保证人民身体健康,实现社会医疗保障将发挥重要作用。
Hospital assets refer to resources that have been formed by past transactions or events and are owned or controlled by the hospital. The resources are expected to bring economic benefits to the hospital. Hospital assets can be divided into fixed assets and current assets according to their liquidity. Fixed assets are the basis for the survival and development of hospitals. They are an important guarantee for hospitals to carry out medical activities. Their quantity and technical status signify the material and technical strength of hospitals. Strengthening the hospital’s management of fixed assets will ensure that hospitals will earnestly implement relevant state regulations, ensure the health of the people, and realize social security.