医院固定资产是指在医疗卫生服务过程中能够长期发挥效能,并且能够保持其原有物质形态的劳动资料;是医院开展业务活动必不可少的物质基础,是医院经济实力的重要指标,也是财务管理的重要组成部分。因此,如何科学有效地加强医院固定资产管理,确保其安全完整,充分发挥其效益,在医院管理中就显得越来越重要。 Hospital fixed assets refer to labor data that can be used for a long time in the process of medical and health services and can maintain its original material form. It is an indispensable material basis for hospitals to carry out business activities and an important indicator of the hospital’s economic strength. It is also financial. An important part of management. Therefore, how to scientifically and effectively strengthen the hospital’s management of fixed assets, ensure its safety and integrity, and give full play to its benefits, will become increasingly important in hospital management.