手术基础器械作为固定资产或低值易耗品管理的问题探讨  

Discussion on Management of Basic Surgical Instruments as Fixed Assets or Low-Value Consumables

作　　者：卫志刚 WEI Zhi-gang(Peking University Third Hospital Yanqing Hospital)

机构地区：[1]北京大学第三医院延庆医院

出　　处：《医院管理论坛》2025年第1期84-86,共3页Hospital Management Forum

摘　　要：手术基础器械作为公立医院的一种工具类资产,在会计处理上究竟归为固定资产还是低值易耗品,值得商榷。本文从手术基础器械的特点出发,结合固定资产和低值易耗品的定义及管理要求,分析了各自管理的优缺点。从管理效率和实际执行的角度提出手术基础器械应作为低值易耗品管理的结论,并给出具体管理建议。Basic surgical instruments,as an instrumental asset in public hospitals,are debatable whether they are classified as fixed assets or low-value consumables in accounting treatment.This paper analyzes the advantages and disadvantages of each management from the characteristics of basic surgical instruments,combined with the definitions and management requirements of fixed assets and low-value consumables.From the perspective of management efficiency and practical implementation,it proposes the conclusion that basic surgical instruments should be managed as low-value consumables,and gives specific management suggestions.

关 键 词：手术基础器械 定资产 低值易耗品 

分 类 号：R197.3[医药卫生—卫生事业管理]