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固定资产是指医院为社会提供医疗服务、开展各项医疗工作而经营管理的各种非货币性资产(包括各种房屋、建筑物、机械设备、运输工具等等),其价值要达到一定的社会认可标准,经营者对其持有、使用时间也必须超过十二个月。固定资产不仅是医院开展医疗活动的物质基础,还是促进医院可持续发展的有效保障。因此,如何加强医院的固定资产管理是每个基层医院现在、甚至是一直都需要的面临解决的难题。由于基层医院的物质基础设施无法与大医院进行抗衡,在开展医疗服务活动时往往会出现“吃瘪”的情况,因此,基层医院就比大医院更需要加强固定资产管理,利用固定资产合理开展基层医疗服务,使医疗资源得到最大限度的优化使用,并确保基层医院健康运行发展。
Fixed assets refer to all kinds of non-monetary assets (including various houses, buildings, machinery and equipment, means of transport, etc.) operated and managed by hospitals for providing medical services to the community and performing various medical work, Social accreditation standards, operators hold it, the use of time must be more than twelve months. Fixed assets are not only the material basis for hospitals to carry out medical activities, but also an effective guarantee for the sustainable development of hospitals. Therefore, how to strengthen the management of fixed assets in hospitals is a difficult problem that every grassroots hospital now or even always needs to solve. Since the material infrastructure in grass-roots hospitals can not compete with large hospitals, “deflation” often occurs when carrying out medical service activities. Therefore, grass-roots hospitals need to strengthen the management of fixed assets more than large hospitals and make use of reasonable fixed assets Carry out grass-roots medical services to maximize the optimal use of medical resources and ensure the healthy operation of grass-roots hospitals.