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固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,并且使用年限超过一个会计年度的有形资产,是医院正常运转的根本物质保障,也是衡量一个医院的医疗水平高低的标准,反映着医院的经济软实力。但针对目前的医院固定资产管理仍然存在一定的弊端,我们可以从完善医院资产管理制度;强化固定资产核算精准力度,提高固定资产的指标考核要求;使管理信息化,建立计算机网络管理系统等角度,是医院的管理团队更加现代化。
Fixed assets refer to the tangible assets that are held for the purpose of producing goods, providing services, renting or operation and whose useful lives exceed one fiscal year are the fundamental material guarantee for the normal operation of a hospital and a measure of the level of medical care in a hospital , Reflecting the hospital’s economic soft power. However, there are still some drawbacks to the current hospital fixed asset management. We can improve the hospital asset management system, strengthen the accuracy of fixed asset accounting and improve the performance evaluation of fixed assets. From the perspective of management information and the establishment of a computer network management system, , Is the hospital’s management team more modern.