医院固定资产管理的实证研究  

Research on Management of Hospital Fixed Assets

作　　者：谢立娟 

机构地区：[1]浙江省衢州市卫生财会管理中心,浙江衢州324000

出　　处：《中国卫生经济》2014年第2期79-81,共3页Chinese Health Economics

基　　金：衢州市科技局项目(20121104)

摘　　要：目的:合理配置医院固定资产,提高医院固定资产的使用效率,提升医院固定资产的管理水平。方法:对2009—2011年衢州市公立医院固定资产管理现状全面调查,主要采用文献法及观察法,进行专家访谈;结果 :资产配置不合理、大型设备利用率不高,资产收益率较低;结论:大型专用设备应实行专业化集中管理,全面实行固定资产管理信息化管理,运用ABC管理法对医院固定资产进行分类管理,建立分层次的资产管理责任制。Objective： To reasonably allocate the hospital fixed assets, improve the use efficiency of hospital fixed assets and enhance the management level of hospital fixed assets. Methods： Literature method, observation method and expert interview are mainly adopted to launch comprehensive investigation on the current management conditions of the fixed assets of public hospitals in Quzhou from 2009 to 2011. Results： The allocation of assets is not reasonable, the utilization rate of large devices is not high and the return on assets is relatively low. Conclusion： Professional centralized management of large special equipment should be implemented, informatization management is comprehensively implemented, ABC management approach is applied to conduct classified management of fixed hospitals of the hospitals, so as to establish layered assets management accountability system.

关 键 词：医院 固定资产 专业化管理 

分 类 号：R197.3[医药卫生—卫生事业管理]