欢迎访问《中国卫生经济》官方网站,今天是
分享到:
医院固定资产目录编制与实践
DOI:
CSTR:
作者:
作者单位:

作者简介:

通讯作者:

中图分类号:

基金项目:


Establishment and Practice of a Catalogue of the Fixed Assets specific for Hospital
Author:
Affiliation:

Fund Project:

  • 摘要
  • |
  • 图/表
  • |
  • 访问统计
  • |
  • 参考文献
  • |
  • 相似文献
  • |
  • 引证文献
  • |
  • 资源附件
  • |
  • 文章评论
    摘要:

    目的:在GB/T 14885《固定资产分类与代码》国家标准上进行应用延伸,编制医院固定资产目录,使其成为医院固定资产精细化管理的工具。方法:在明确医院固定资产目录的编制原则与适用范围的基础上,基于南京医科大学第一附属医院开展实践,将实践医院编制的固定资产目录与国家标准进行对比分析。结果:医院固定资产目录类别明显少于国家标准,其中,医疗器械类和家具类目录类别多于国家标准。结论:国家标准对医院固定资产精细化管理工作起到的作用有限,而编制的医院固定资产目录有助于实现固定资产价值管理和实物管理的统一,支撑医院固定资产管理信息化建设,提升医院固定资产精细化管理水平。

    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.

    参考文献
    相似文献
    引证文献
引用本文

阎星云,繆建成,汪丹梅.医院固定资产目录编制与实践[J].中国卫生经济,2017,(4):91-93.医院固定资产目录编制与实践[J]. CHINESE HEALTH ECONOMICS,2017,(4):91-93.

复制
分享
相关视频

文章指标
  • 点击次数:
  • 下载次数:
  • HTML阅读次数:
  • 引用次数:
历史
  • 收稿日期:
  • 最后修改日期:
  • 录用日期:
  • 在线发布日期:
  • 出版日期:
文章二维码
网站二维码
期刊公众号