中文摘要
本文研究的主要目的是:在医疗改革和新医院会计制度出台的背景下,针对
江春人民医院固定资产管理效益低下的问题,在对国内外研究发展现状进行阐
述和分析的基础上,结合近年来江春人民医院所处的财务环境和竞争格局,从
管理学的角度,对江春人民医院固定资产管理过程中产生的问题进行深入剖析,
并提出各项改进措施和优化方法,重新构建固定资产管理制度和管理流程,以达
到提高经济效益的目的.
首先,介绍本文的选题背景和意义,对国内外医院固定资产管理的相关研
究观点进行文献回顾,并总结不足。系统阐述固定资产会计核算以及投资方案
评估等理论的内容、作用、原则、特征,旨在为江春人民医院固定资产管理研
究提供理论支持,以此作为本课题的研究基础。

其次,对江春人民医院固定资产管理过程中存在的问题进行归纳、总结、
分析。主要包括以下问题:由于在固定资产采购环节缺乏可行性论证而导致盲
目购买医疗设备等固定资产,而造成大量固定资产闲置;固定资产日常管理制
度形同虚设;固定资产会计核算不符合新颁布的医院会计制度要求,无法反映医
院真实情况;缺乏内外部监督、财务人员素质缺陷等。

再次,针对江春人民医院固定资产管理现阶段存在的问题,提出改进措施。

主要包括:重建固定资产管理模式,建立三级责任中心;全面应用权责发生制
核算固定资产,强化责任与考核;应用ABC分析法对固定资产实行分类管理;建
立计算机网络管理系统等方法达到提高固定资产管理水平等。

最后,为进一步完善固定资产管理,提出构建医院外部监管评估的设想。

关键词:固定资产管理;固定资产折旧;净现值;
ABSTRACT
This paper studies the main purpose is: in the medical reform and the new hospital
accounting system on the introduction of the background, the people's hospital of stories in the
fixed assets management efficiency is low, in the current situation of research and development
at home and abroad are described and on the basis of analysis, combined with the people's
hospital of stories in the financial environment and the competition pattern, from the Angle of
management, to the people's hospital of stories of fixed assets management in the process of
problems are thoroughly analyzed, and puts forward the improvement measures and optimization
method, to construct the fixed asset management system and management processes, in order to
achieve the purpose of improving economic benefit.
First of all, this paper introduced to choose a background and meaning, both at home and
abroad of hospital's fixed assets management of the related research viewpoints on literature
review, and sums up shortage. System elaborated the fixed asset accounting and investment
scheme assessment theory content, function, principle, characteristics, so as to the people's
hospital of stories of fixed asset management study provides theoretical support, as this topic
research foundation.
Secondly, to the people's hospital of stories of fixed assets management of the existence of
the problems are summed up,the summary, the analysis. Mainly includes the following questions:
as in the fixed asset purchase link lack of feasibility and lead to blind purchase medical
equipment fixed assets, and caused a lot of fixed assets idle; Fixed assets daily management
system exist in name only; Fixed assets accounting does not comply with the newly issued
hospital accounting system requirements, can't reflect the hospital the truth; Lack of internal and
external supervision, the quality of financial staff defects.
Again, according to the people's hospital of stories of fixed assets management of the
existing problems, put forward the improvement measures. Mainly include: the rebuilding of the
fixed assets management model, the establishment of tertiary responsibility center;
Comprehensive application accrual basis accounting of fixed assets, strengthen the responsibility
and assessment; Application of ABC analysis to the categorized management of fixed assets, To
establish the computer network management system and method to enhance the fixed assets
management level, etc.
Finally, in order to further perfect the fixed asset management and puts forward the idea of
hospital external supervision evaluation.
Keywords: fixed assets management; Depreciation of fixed assets; Net present
value;