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在医院资产总额中,固定资产的比例相当大,其也是医院进行日常经营、开展科研活动的物质基础,固定资产不仅会对医疗服务质量产生直接影响,而且也是体现医院综合竞争力的重要指标。随着医疗改革的不断深入,在医院综合实力评估过程中,资产管理水平的高低成为影响最终评价结果的必要条件,因此医院加强固定资产的管理有着重要现实意义。本文就从五个方面针对该问题展开讨论。
Among the total hospital assets, the proportion of fixed assets is quite large. It is also the material basis for the daily operation and research activities of hospitals. The fixed assets not only have a direct impact on the quality of medical services, but also reflect the comprehensive competitiveness of hospitals. With the continuous deepening of medical reform, the level of asset management becomes a necessary condition for the final evaluation results in the process of hospital comprehensive strength assessment. Therefore, it is of great practical significance for hospitals to strengthen the management of fixed assets. This article from five aspects of the issue for the discussion.