医院的固定资产是医院开展医疗、科研、教学服务活动而购置和建设的各项设备、仪器、房屋等。它是医院资产的重要组成部分,是医院开展各项工作的物质基础,约占医院有形资产的70%左右,是衡量一个医院的医疗技术、规模大小以及医疗水平的重要指标之一。医院固定资产有其独特的特点,尤其是 The hospital’s fixed assets are all kinds of equipment, instruments and houses purchased and constructed by the hospital for carrying out medical, scientific research and teaching service activities. It is an important component of hospital assets and a material basis for hospitals to carry out various tasks, accounting for about 70% of the hospital’s tangible assets. It is one of the important indicators to measure the medical technology, the size and the medical level of a hospital. Hospital fixed assets have their own unique characteristics, especially