| 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。 |
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| Establishment and Practice of a Catalogue of the Fixed Assets specific for Hospital |
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| 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. |
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