医院的固定资产是医院资产组成中占比比较大,而且也是非常重要的一部分,在医院资产合理调配使用中起着不容忽视的作用。但是,在新的会计制度下,我国的很多医院对固定资产的管理都存在一些明显缺陷。这对医院正常的运营和未来的发展都造成了一定阻碍。所以,本文针对新会计制度下,医院对固定资产的管理方法做出分析研究。 Hospital fixed assets accounting for the hospital assets accounted for a relatively large, but also a very important part of the rational allocation of assets in the hospital plays a role that can not be ignored. However, under the new accounting system, many hospitals in our country have some obvious defects in the management of fixed assets. This poses some obstacles to the normal operation of the hospital and the future development. Therefore, this article aims at the new accounting system, the hospital made an analysis of the management of fixed assets.