在新经济条件下,医院固定资产的管理发生了新的变化,特别是医院非经营性资产通过“更向使用”进入了经营领域暴露出来的问题更加突出,但并没有引起学术界和医院管理工作者的重视,本文通过对医院更向使用资产进行定义,查找其中存在的问题,对存在的问题进行分析研究,并提出相应的解决措施。 Under the new economic conditions, new changes have taken place in the management of hospital fixed assets. In particular, the problems that hospital non-operating assets have exposed through the use of “more use” have become more prominent, but they have not caused academia and Hospital administrators attach great importance to this article. Through the definition of the assets used by the hospital, the existing problems are analyzed, and the existing problems are analyzed and researched, and corresponding solutions are proposed.