公立医院固定资产投资行为及其优化策略研究

固定资产是公立医院的主要物质基础,标志着医院的规模和医疗水平。近几年公立医院的固定资产投资稳步增加,笔者从理论角度阐述公立医院固定资产投资的基本特征,从投资规模、投资来源、投资结构和投资效益角度分析公立医院固定资产投资现状,从健全相关法律法规、完善投资项目决策、加强项目成本管理、建立绩效评价指标体系等角度,提出优化当前公立医院固定资产投资行为的对策建议。

Study of Investment Behavior in Fixed Assets and Optimization Policies in Public Hospitals

Fixed assets are the main material basis of public hospitals and the marks of the scale and medical level of the hospitals. In recent years, the investment in fixed assets in public hospitals has been greater and greater. The authors expound the basic characteristics of the investment in fixed assets in public hospitals from the respect of theory, then analyze the current investment in fixed assets in public hospitals in the aspects of investment scale, source, structure, and benefit and finally put forward the countermeasures and suggestions for optimizing current investment behavior in the points of improving relevant laws and rules, perfecting decisions for investment projects, strengthening the management of project cost and establishing performance assessment index system.