Establishment and Practice of the Fixed Assets Catalogue in Hospital / 中国卫生经济

ABSTRACT

Objective:Based on the national standard of Classification and Codes for Fixed Assets(GB/T 14885),it created a catalogue of the fixed assets specific for hospital,which became a tool for the delicacy management of the fixed assets in hospitals.Methods:Based on the compiling principles and application scope,it conducted comparative analysis between the national standard and the catalogue which was created by the First Affiliated Hospital with Nanjing Medical University.Results:The amounts of the categories were significantly less than that of national standard.Among them,the categories of medical equipment and furniture were clearly more than the national standard.Conclusion:The effect of the national standard was limited in the delicacy management of the fixed assets in hospitals.However,the specific catalogue helped to uniform the value management and material management,to support information system of fixed assets in hospitals and enhance the level of delicacy management of the fixed assets in hospitals.