固定资产是医院进行医疗活动和科研活动的物质基础,是医院资产负债表中最重要的一项资产。医院的竞争不仅仅是对于医务工作者的竞争,现在越来越趋向于固定资产间的竞争。一家医院如果能为医生提供更好的科研实验室,提供更好的医疗设备,那么它便可以更好的吸引更多的名师和培养更多的储备人才,便可以在医院之间的竞争中脱颖而出,更加受到患者们的青睐。但是当前我国医院对于固定资产管理的实践不尽如人意,还有很多的不足需要进行弥补。探索医院如何更好的进行固定资产管理,对于医院的长远发展具有重要意义。 Fixed assets are the material basis for hospital medical activities and research activities, and are the most important assets in a hospital’s balance sheet. The competition in hospitals is not only for the competition of medical workers, but is now more and more towards the competition among fixed assets. If a hospital can provide doctors with better research laboratories and provide better medical equipment, it will be able to attract more famous teachers and train more reserve talents so that they can compete among hospitals Stand out, more by the patients of all ages. However, the current practice of fixed assets management in hospitals in our country is not satisfactory. There are still many deficiencies that need to be remedied. To explore how a hospital can better manage its fixed assets is of great significance to the long-term development of the hospital.