医院的固定资产是医院对患者进行诊治、检查的重要辅助工具,借助设备检查的结果指导临床参考,是医院提高医疗质量的坚强后盾,是维护医院形象的重要保证,是保障人民健康的必备资产,应确保安全、完整并有效地发挥固定资产所应起到的作用。本文主要分析新医改下固定资产账务处理的区别, The fixed assets of hospitals are important auxiliary tools for diagnosis and treatment of patients in hospitals. Guiding clinical references with the results of equipment inspections is a strong backing for hospitals to improve the quality of medical care and is an important guarantee for safeguarding the image of hospitals. It is also necessary for ensuring people’s health Assets should ensure that the fixed assets should play a safe, complete and effective role. This article analyzes the difference between the new medical treatment under fixed assets accounting treatment,