卫生事业单位的固定资产,以医院来说,既是进行医宁业务活动,保证事业计划完成的物质基础,也是提高医疗质量,实行救死扶伤的重要工具。它包括房置、建筑物、家具器具、医疗器械、被服装具、交通工具、图书等,在医院的资金构成中占较大的比重。因此切实加强固定资产的管理,建立健全财产帐簿和管理制度,保护国家财产安全,防止积压、浪费和损失,充分发挥其使用效能,对促进医疗事业的发展,有着十分重要的现实意义。现行卫生事业差额预算会计制度关于固定资产 For hospitals, the fixed assets of public health institutions are not only the material basis for conducting medical operations but also for ensuring the completion of business plans. They are also an important tool for improving the quality of medical care and implementing the project of helping the people and living around their bodies. It includes housing, buildings, furniture, medical equipment, clothing, transportation, books, etc., accounting for a larger proportion of the hospital’s funding. Therefore, it is of great practical significance to effectively strengthen the management of fixed assets, establish and improve the property books and management system, protect the national property security, prevent backlogs, waste and loss, and give full play to their effectiveness in using them to promote the development of medical undertakings. The current health care balance budget accounting system on fixed assets