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目的:针对医院固定资产管理的现状,探索以目录为纲开展固定资产精细化管理工作。方法:结合医院固定资产工作实践,提出在编制一套医院固定资产目录的思路。结果与结论:通过应用医院固定资产目录,界定了医院固定资产管理边界,规范了固定资产名称、会计分类等基础信息,满足了不同类别固定资产的管理需求。
Objective: In view of the status quo of hospital fixed assets management, explore the directory as the key link to carry out the fine management of fixed assets. Methods: Combined with the practice of hospital fixed assets, proposed in the preparation of a set of hospital fixed assets ideas. RESULTS AND CONCLUSION: Through the application of hospital fixed assets catalog, the hospital fixed asset management boundary was defined, the basic information of fixed asset name and accounting classification was regulated, and the management requirements of different types of fixed assets were met.