固定资产是医院开展医疗、教学、科研所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。固定资产管理是医院管理的重要组成部分,如何科学有效地搞好固定资产管理,以确保其安全和完整,充分发挥其效能,实现其保值增值,对提高医院的经济效益和社会效益,增强医院的 Fixed assets are indispensable basic medical elements for hospitals to carry out medical treatment, teaching and scientific research, and they are also one of the important resources for the survival and development of hospitals. Fixed assets management is an important part of hospital management. How to scientifically and effectively manage fixed assets to ensure their safety and integrity, give full play to their effectiveness, realize their value preservation and increase value, improve the economic and social benefits of hospitals, and strengthen hospitals of