医院从计划经济向市场经济转轨时期,加强固定资产管理,已经成为医院加强经济管理工作的重大课题。在计划经济体制下,由于固定资产不折旧的管理方式,造成医疗单位重购入轻管理、固定资产利用率低下、国有资产大量流失。在社会主义市场经济条件下,加强医疗成本控制是医院经济管理的重要目标,而固定资产牦费量则对成本结构产生不可小视的作用。 新《医院财务制度》明确了医院固定资产管理在财务管理中的重要地位。通过建立适应市场经济条件下的固定资产管理模式,使其规范化、程序化。实行有效管理,是我们目前应十分重视的工作。 1 设立专业机构(小型单位可设专人)实行专业化统一管理,提高管理水平 During the transition from a planned economy to a market economy, the strengthening of the management of fixed assets has become a major issue for hospitals to strengthen economic management. Under the planned economic system, due to the fact that fixed assets are not depreciated, management units have re-purchased into the light of management, utilization of fixed assets is low, and large amounts of state-owned assets have been lost. Under the conditions of the socialist market economy, strengthening the control of medical costs is an important goal of hospital economic management, and the fixed assets and expenses have a significant effect on the cost structure. The new “Hospital Financial System” clarifies the importance of hospital fixed asset management in financial management. Through the establishment of a fixed asset management model that adapts to market economy conditions, it is standardized and procedural. Effective management is a work that we should attach great importance to at present. 1 Establish a professional organization (small units can be designated) to implement professional unified management and improve management