医院的固定资产是医院开展经营活动的重要基础,是保障国民健康和卫生事业发展的物质条件。在日常工作中,一般将其分为房屋等建筑物、专业设备、一般设备、图书、其他五大类。1存在的问题1·1固定资产管理的不科学。现行《医院财务制度》规定医院固定资产起点标准为500元,固定资 The hospital’s fixed assets are the important foundation for the hospital to carry out business activities and are the material conditions for protecting the development of the national health and health undertakings. In daily work, it is generally divided into buildings such as houses, professional equipment, general equipment, books, and other five major categories. 1 Existing Problems 1. 1 The unscientific nature of fixed asset management. The current “Hospital Financial System” stipulates that the starting point for hospital fixed assets is 500 yuan, and the fixed assets