公立医院固定资产管理的难点及对策

固定资产是医院开展医疗、科研、教学服务等各项工作的物质基础，其管理好坏，直接影响到医院业务活动的开展、经济效益的提高以及资产的保值增值等。本文通过对目前医院固定资产管理的难点和原因进行分析，提出解决的对策，以期加强医院的固定资产管理，提高资产的利用率，增强医院的竞争力，促进医院健康发展。

The Difficulties and Countermeasures for the Management of Fixed Asset in Public Hospitals

Fixed asset is the material base for the development of medical treatment,scientific research,teaching and other work in hospitals,whose management directly influences the development of hospital business,the improvement of economic effectiveness and value preservation and value increase of assets.By analyzing the difficulties and the reasons in the present fixed asset management in hospitals,the author proposes some solutions to strengthen the management of fixed assets in hospitals so as to increase utilization rate of fixed asset,increase competitiveness and promote the sound development of hospitals.