固定资产是医院开展医疗、教学、科研必不可少的基本物质要素,也是医院赖以生存和发展的重要资源之一。医院固定资产具有价值高、移动多,损耗大、更新快,品种繁杂和科室共用等特点,因而一般管理比较薄弱,监管和约束粗放,这是医院资产管理的重点、难点和关键点。在全国性事业单位资产清 Fixed assets are indispensable basic medical elements for hospitals to carry out medical treatment, teaching, and scientific research. They are also one of the important resources for the survival and development of hospitals. Hospital fixed assets have the characteristics of high value, large amount of movement, large loss, rapid updating, variety of types, and sharing of departments. As a result, general management is relatively weak and supervision and restrictions are extensive. This is the key, difficult, and key point of hospital asset management. Clearance of assets in national institutions