摘要
目前，医院的固定资产管理中存在着：一是责权问题，即账物不清，产权不清，移交不清。二是工作制度问题，即账反映不真实、残值不入账、盘盈盘亏处理不当、盲目购置等。解决上述问题的策略：①做好产权的界定和登记；②建立有效的管理机构；③完善和实施各项固定资产管理的制度。
At present, there are still some problems in the management of hospitals' fixed assets. One of them is accountability, viz.there lacks clarity in such aspects as accounts, property rights and transfers. Another involves the working system, viz. the accounts fail to give a true picture of the facts; there are no accounts of scrap values; there lacks appropriate handling of inventory profits and losses; and there are blind purchases. The countermeasures against such problems lie in the definition and register of property rights,the establishment of effective managing institutions, and the perfection and implementation of the system for managing various fixed assets.
出处
《中华医院管理杂志》
北大核心
1999年第6期381-383,共3页
Chinese Journal of Hospital Administration
