医院净资产是由事业基金、固定基金、专用基金、财政专项补助结余、待分配结余等组成,它是指资产减去负债后的余额,是财务考核的重要指标,也是政府、医院管理者、投资者、债权人进行相关决策的基本依据。《医院财务制度》对净资产的界定及分类,在当时的历史条件下对规范医 The net assets of hospitals are composed of business funds, fixed funds, special funds, special financial subsidies, and balances to be distributed. It refers to the balance of assets minus liabilities and is an important indicator of financial assessment. It is also a government, hospital administrator, and The basic basis for investors and creditors to make relevant decisions. The definition and classification of net assets in the “Hospital Financial System” was to regulate medical practitioners at the historical conditions of the time.