摘要
医院必须加强资产管理,提高资产的使用效率,为社会提供高效优质的医疗服务。医院应加强资金管理,包括现金管理,银行支票和银行转账结算业务管理,建立健全医院财务审批制度。还应该加强财产物资的管理,包括库存物资及药品的管理以及固定资产管理,特别是大型医疗设备仪器的管理。同时应该建立无形资产的管理制度,对科研成本,专利项目,技术创新在财务上应予以入账反映。
Hospital must strengthen asset management, protect safety and integrity of assets, prevent the loss of national assets, improve availability factor of assets so as to provide high efficiency quality medical service. In order to strengthen hospital asset management, the hospital fund management must be strengthened, including hospital＇s cash management, operational management of bank checks and bank transfer settlements and establishment of a healthy hospital financial examination and approval system. In order to strengthen hospital asset management, the management of hospital＇s property materials should also be strengthened, including management of stock in storage and hospital＇s medicine and management of hospital＇s fixed assets, especially the management of large medical equipment and apparatuses. At the same time, the hospital should set up a management system for intangible assets to reflect the research cost, patent items and technical innovation of the hospital financially in the accounts.
出处
《安徽卫生职业技术学院学报》
2007年第2期7-8,共2页
Journal of Anhui Health Vocational & Technical College
关键词
医院资产管理
资金
财产物资
hospital asset management
fund
property material
