资产管理是现代医疗机构管理体系中的重要组成部分。科学有效的资产管理制度,可以提高医疗机构资产使用效率,降低运营成本,确保资产的保值和增值,改善医疗服务,为更多患者健康造福。在医疗机构实际运行过程中,药品、物资及固定资产的管理由于内控制度不健全,在管理上存在着很 Asset management is an important part of modern medical institutions management system. Scientific and effective asset management system can improve the utilization efficiency of assets in medical institutions, reduce operating costs, ensure the preservation and appreciation of assets, improve medical services and benefit more patients’ health. In the actual operation of medical institutions, the management of medicines, materials and fixed assets is not perfect due to the internal control system,