在医院管理中固定资产折旧是极其重要的组成内容,对提高医院经济效益,促进医院更好发展起到至关重要的作用。在新医改背景下,医院固定资产折旧问题需引起关注与重视。笔者结合多年工作经验,于下文中简要分析医院固定资产折旧的重要性与方法,旨在促进医院财务管理工作的有序发展。 Depreciation of fixed assets in hospital management is an extremely important component, which plays an important role in improving the hospital’s economic benefits and promoting the hospital’s better development. In the context of new medical reform, the hospital fixed assets depreciation issues need attention and attention. The author combines years of work experience, in the following brief analysis of hospital fixed assets depreciation of the importance and methods to promote the orderly development of hospital financial management.