医院固定资产是医院会计核算中十分重要的内容,医院相当一部分的资产是以固定资产的形式存在的。一般情况下,医院的固定资产价值占到资产总额的一半左右。因此,切实加强医院固定资产会计核算,有利于提高会计核算质量,提升资产管理水平,推动医院自身改革的不断深入,同样也是医院财务工作者必须始终予以关注的问题。 Hospital fixed assets is a very important part of the hospital accounting, the hospital a considerable part of the assets exist in the form of fixed assets. Under normal circumstances, the hospital’s fixed assets value accounted for about half of the total assets. Therefore, effectively strengthening the hospital’s fixed assets accounting is conducive to improving the quality of accounting, asset management, and promote the continuous reform of the hospital itself, which is also the hospital financial workers must always be concerned about the issue.