固定资产在医院资产中的比例非常大,拥有较高的固定资产管理水平不但能够有效的降低医院的经营成本,还能提高医院的服务质量,增加医院在市场中的竞争能力。本文深入分析医院在固定资产管理方面存在的弊端,从会计核算、设备日常管理维护、资产管理人员培养几个方面提出加强医院固定资产管理的措施和建议,以提高医院固定资产管理水平。 The proportion of fixed assets in hospital assets is very large. Having a high level of fixed asset management can not only effectively reduce the operating costs of hospitals, but also improve the service quality of hospitals and increase the competitiveness of hospitals in the market. This article analyzes the shortcomings of the hospital in fixed asset management, and puts forward measures and suggestions to strengthen the management of fixed assets in hospitals from the aspects of accounting, equipment daily management and maintenance, and asset management personnel training in order to improve the level of hospital fixed asset management.