医院固定资产是医院的物质技术力量,由于其自身存在的特点,导致管理比较薄弱,监管和约束粗放,是医院管理的重点和难点。建立健全内部控制制度,强化固定资产管理水平,提高员工整体素质,合理配置,有效利用,保证国有资产保值增值,是医院固定资产管理的重要内容。 Hospital fixed assets are the material and technical forces of the hospital. Due to its own characteristics, the hospital management is weak and the supervision and control are extensive. It is the key and difficult point of hospital management. Establishing and perfecting the internal control system, strengthening the management of fixed assets, improving the overall quality of staff, rational allocation and effective utilization, and ensuring the preservation and appreciation of the state-owned assets are the important contents of the hospital’s fixed asset management.