一、引言固定资产是医院维持正常医疗活动以及开展科研教学的重要物质基础,对医院的生存与发展产生重要影响,同时,也是评价医院规模、医疗服务质量、运营可持续性的重要指标[1]。医院固定资产的管理工作在医院管理中占据核心位置。科学、系统、规范地管理医院固定资产,实现固定资产增值、保值,不仅有利于提升医院的经济效益及社会效益,而且也有利于医院 I. INTRODUCTION Fixed assets are an important material basis for maintaining normal medical activities and carrying out research and teaching in hospitals. They have an important impact on the survival and development of hospitals. They are also important indicators for evaluating the scale of hospitals, the quality of medical services, and the sustainability of operations [1 ]. Hospital fixed assets management occupy a central place in hospital management. Scientific, systematic and standardized management of hospital fixed assets, to achieve the appreciation of fixed assets, preservation, not only help to enhance the hospital’s economic and social benefits, but also conducive to the hospital