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医院的固定资产是医院进行临床诊治、开展科研攻关以及提升医疗质量的物质保证。如何科学有效地搞好固定资产管理,确保其安全、完整并充分发挥其效能,是摆在医院财务人员面前的新课题。在具体实践中可以实行层层把关、多级管理制度,即除了财务部门必须设立固定资产相关账目之外,管理部门、使用部门还需分设固定资产备查账,使用人应建立固定资产卡片,及时登记该项固定资产的维护情况。
The hospital’s fixed assets are the material guarantee for the hospital to conduct clinical diagnosis and treatment, conduct scientific research, and improve the quality of medical care. How to do scientific and effective management of fixed assets to ensure their safety, completeness, and full use of their effectiveness is a new topic that is placed in front of hospital finance personnel. In the specific practice, a multi-level management system can be implemented. That is, in addition to the financial department must set up fixed assets related accounts, the management department, the use of the department must also set up fixed assets for the audit, the user should establish a fixed asset card, timely Register the maintenance of this fixed asset.