县级人民医院,对资产管理不够重视,造成医院固定资产管理混乱,国有资产浪费现象严重。针对这种情况,建立资产管理动态数据库,可以方便、快捷地查询和分析资产占有、使用及增减变动情况。同时,医院清产核资损失的账务处理又是会计工作者必须面对的问题,为预算管理、绩效评价和资产优化配置等提供支持。 County People’s Hospital, insufficient attention to asset management, resulting in confusion in the management of fixed assets in hospitals, state-owned assets wasted. In response to this situation, the establishment of a dynamic database of asset management, you can easily and quickly query and analyze the possession of assets, use and change changes. At the same time, the accounting treatment of the hospitals’ loss of capital and assets in writing is also an issue that accountants must face in order to provide support for budget management, performance evaluation and asset allocation optimization.