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固定资产是医疗卫生事业单位发展的基础和根本,也是开展业务活动的重要支撑。卫生事业单位固定资产在所有资产中占据较大的比重。固定资产的监督管理以及运行机制至关重要,良好的管理机制不仅能够有效避免固定资产流失,还能提高其利用效率。另一方面,对卫生事业单位固定资产进行有效管理可保证其安全性并提高利用效率,在最少的投资资本条件下产生最大的社会经济效益。由此可知,卫生事业单位固定资产管理是一项必不可少、又富有技巧性的工作。本文重点论述卫生事业单位固定资产管理的要点,以改善其利用效能。
Fixed assets are the foundation and foundation for the development of health care institutions and also an important support for business activities. Health institutions in fixed assets occupy a larger proportion of all assets. The supervision and management of fixed assets and operation mechanism are of crucial importance. Good management mechanism can not only effectively avoid the loss of fixed assets, but also enhance the efficiency of its utilization. On the other hand, the effective management of the fixed assets of the health institutions can ensure their safety and improve the efficiency of utilization, resulting in the greatest social and economic benefits with the least investment capital. This shows that the health care unit of fixed asset management is an essential and skillful work. This article focuses on the main points of the health care unit’s fixed assets management in order to improve its efficiency.