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我国医疗卫生事业发展水平的高低将直接关系到国民经济基础发展的状态,也是判断是否具有高效能推动力的重要性指标。并且,在我国医疗卫生事业发展的过程中,应建立完善的长效机制,特别是改革发展的近些年,各大中小城市中的大中型医疗卫生医院随处可见。同时,适应医疗卫生发展规模的医疗设施也不断地更新换代,投资规模及适用范围也在不断地加大,作为固定资产管理的现代医疗设施在医院的资产管理中占有举足轻重的位置。因此,加强医院固定资产核算与管理,不断完善管理能力,将是医疗卫生事业改革发展的重要内容。
The level of the development of medical and health undertakings in our country will directly relate to the state of basic development of the national economy and an important indicator for judging whether there is a high-efficiency impetus. In addition, in the course of the development of medical and health undertakings in our country, we should establish a sound and long-term mechanism, especially in the reform and development in recent years, large and medium-sized hospitals in large, medium-sized cities can be seen everywhere. At the same time, medical facilities adapted to the scale of medical and health development are constantly being replaced. The scale of investment and the scope of application are constantly increasing. Modern medical facilities, as managed by fixed assets, occupy a pivotal position in the management of assets in hospitals. Therefore, strengthening the hospital fixed assets accounting and management, and constantly improve the management ability, will be an important part of the reform and development of medical and health undertakings.