医院固定资产管理存在着设备购置缺乏科学论证、盲目性较大,在固定资产的使用和管理上、缺乏必要的约束机制,固定资产财务处理不规范,固定资产报废处置管理上存在着随意性等问题。完善医院固定资产管理应采取的措施主要是健全固定资产财务管理制度,固定资产的使用、保管、出售和清理进行经常性的核算和检查,严格固定资产的毁损、报废手续 There is a lack of scientific argumentation for equipment purchases in hospitals, and there is a large degree of blindness. In the use and management of fixed assets, there is a lack of necessary restraint mechanisms, financial management of fixed assets is not standardized, there is arbitrariness in the management of disposal of fixed assets. problem. The measures that should be taken to improve the management of hospital fixed assets are mainly to improve the financial management system for fixed assets, use regular accounting, check and use of fixed assets, custody, sale, and liquidation, and strictly implement procedures for the destruction and retirement of fixed assets.