Abstract:Objective: Based on the national standard of classification and codes for fixed assets (GB/T 14885), this paper creates a catalogue of the fixed assets specific for hospital, which could be a tool for the fine management of the fixed assets in hospital. Methods: Based on the compiling principle and application scope of the catalogue, this paper uses comparative analysis between the national standard and the catalogue which is created by the First Affiliated Hospital with Nanjing Medical University. Results: The amounts of the categories are significantly less than that of national standard. Among them, the categories of medical equipment and furniture are more than the national standard. Conclusion: The effect of the national standard is limited in the lean management of the fixed assets in hospital. However, the specific catalogue helps to uniform the value management and material management of the fixed assets, to support asset management information system, in order to enhance the level of lean management of the fixed assets in hospital.