成本视角下公立医院固定资产管理调查研究  

Analysis on the Current Situation of Fixed Assets Management in Public Hospitals from the Perspective of Cost

作　　者：杨锦彤[1] 耿寅[1] 李旭颖[1] 赵博宁[1] 杨方其[1] 刘苑媛[1] YANG Jin-tong;GENG Yin;LI Xu-ying;ZHAO bo-ning;YANG Fang-qi;LIU Yuan-yuan(Financial Department,Beijing Hospital,National Center of Gerontology,Institute of Geriatric Medicine,Chinese Academy of Medical Sciences,Beijing 100730,China)

机构地区：[1]北京医院国家老年医学中心,中国医学科学院老年医学研究院,北京100730

出　　处：《中国卫生经济》2023年第1期86-89,共4页Chinese Health Economics

摘　　要：目的:了解公立医院固定资产成本构成、管理现状及管理中存在的问题,并运用管理会计思维和方法,提出改进公立医院固定资产成本管理的对策建议。方法:采用随机抽样方法选定113家公立医院作为问卷调查对象,使用自行设计的问卷对固定资产成本管理现状及存在的主要问题进行调查研究,对调查数据进行描述性统计分析。结果:52家(46.02%)医院自评其固定资产成本管理处于较好水平,76.99%的医院认为固定资产成本构成应包括购置成本、维修保养成本、处置成本以及使用成本。固定资产成本管理工作中存在的主要问题前3位分别为医院的成本管理意识不强(67.26%)、信息化水平较低(65.49%)以及对固定资产成本管理的重视程度不够(62.83%)。仅有9.30%的样本医院在固定资产成本管理工作中较好地应用了管理会计思维。结论:应进一步建立健全固定资产的成本管理制度,建立固定资产全生命周期成本管理的职责体系,运用管理会计思维及方法,优化固定资产成本管理,整合信息管理系统数据,为固定资产成本管理提供支持,通过加强宣传培训,提高全员的成本管理意识。Objective:To understand the cost composition and management status of fixed assets in public hospitals,explore the problems in the cost management of fixed assets,and use the thinking and methods of management accounting to put forward countermeasures and suggestions to improve the cost management of fixed assets in public hospitals.Methods:Using the method of random sampling,113 public hospitals were selected as the object of the questionnaire survey,and the self-designed questionnaire was used to investigate the current situation and main problems of fixed asset cost management.The current policy requirements and research progress of fixed asset cost management in public hospitals were summarized through literature research.Descriptive statistical analysis was carried out on the recovered data.Results:52 hospitals(46.02%) self-evaluated that their fixed asset cost management was at a good level,and 76.99% of the hospitals believed that the cost composition of fixed assets should include acquisition cost,maintenance cost,disposal cost and use cost.The top three major problems in the cost management of fixed assets were the weak awareness of cost management in hospitals(67.26%),the low level of informatization(65.49%) and the insufficient attention to the cost management of fixed assets(62.83%).Only 9.30% of the sample hospitals have better applied management accounting thinking in the cost management of fixed assets.Conclusion:It needed to further establish and improve the cost management system of fixed assets,establish the responsibility system of the cost management of the whole life cycle of fixed assets,use the thinking and methods of management accounting,optimize the cost management of fixed assets,integrate the data of information management system,provide support for the cost management of fixed assets,and improve the cost management awareness of all staff by strengthening publicity and training.

关 键 词：公立医院 固定资产管理 成本管理 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] R197.38