医院是为人民健康服务的福利事业单位,长期以来,医疗服务收入根据国家规定的标准收费,房屋、设备不计提折旧,不论购买什么贵重设备都是一次支出报销。存在着不考虑设备使用年限,不爱惜设备物资的现象。党的十一届三中全会以后,采取措施加强对设备物资的管理,延长使用寿命,提高使用效率,充分发挥它们的作用。我们的作法是: 第一,增设财产会计。1979年以来,我区县以上医院都增设了财产会计,对医院财产物品进行全面清查盘点,重新入帐。到目前止,大多数医院建立了固定资产总帐、明细帐及各科室财产帐,及时记录固定资产新增、领用、调拨、报损等变动情况,使领导、经管人员和群众心中有数,有利于加强管理。第二,建立财产、物资的六大管理制度。(1)根据过去—般消耗情况和业务需要核定库存量,避免造成积压和浪费。(2)健全出入库制度,一切设备、物资入库,必须验收数量和质量,填制验收 Hospitals are welfare institutions that serve the health of the people. For a long time, medical service fees are charged according to the standards set by the state. Houses and equipment are not depreciated. No matter what equipment they buy, they are an expense reimbursement. There is a phenomenon that does not take care of the equipment and materials without considering the service life of the equipment. After the Third Plenary Session of the Eleventh Central Committee of the Party, take measures to strengthen the management of equipment and materials, extend the service life, improve efficiency and give full play to their role. Our approach is: First, additional property accounting. Since 1979, we have added property accounting to hospitals above the county level to carry out a comprehensive inventory of hospital property items and re-register them. So far, most hospitals have established fixed assets ledger, ledger and various departments of the property account, timely record of new fixed assets, recipients, transfers, loss reporting and other changes, so that leaders, managers and the masses know the best, Help to strengthen management. Second, the establishment of property, materials, six management system. (1) Avoiding backlogs and waste based on the past inventory levels that have been checked for consumption and business needs. (2) improve the storage system, all equipment, materials storage, must check the quantity and quality, fill in acceptance