固定资产管理是医院财务管理的重要内容之一,管理好固定资产,可以提高医院固定资产的利用效率。针对当前很多医院固定资产管理存在价值不实的现象,文章提出利用“减修购基金法”调整医院固定资产价值,并介绍了该方法的原理及操作过程,便于对医院的固定资产进行价值评估,为医院的经营决策提供准确的财务信息。 Management of fixed assets is one of the important contents of hospital financial management. Managing fixed assets can improve the utilization efficiency of hospital fixed assets. In view of the fact that many fixed asset management in hospitals exist inaccurate value, this paper proposes to adjust the value of hospital fixed assets by using the “Subtracting Purchase Fund Law” and introduces the principle and operation process of the method to facilitate the fixed assets of the hospital Value assessment, for the hospital’s business decision-making to provide accurate financial information.