I, fixed asset management, a fixed asset recognition criteria, classification and valuation 1, recognition criteria 1) general equipment unit value of more than 500 yuan, professional equipment unit value of more than 800 yuan, the use of more than one year, and in the process of use basically to maintain the original form of materials. (2) Although the unit value does not reach the required standard, but the use of a large number of similar materials and equipment in more than one year, also belongs to the scope of fixed assets, should be managed as fixed assets. (2) Scope and Classification 1) houses and buildings: refers to all houses and buildings and all kinds of ancillary facilities whose property rights belong to the unit; 2) professional equipment: refers to all kinds of medical instruments and equipments used for business; 3) general equipment: refers to the equipment, furniture, utensils and means of transportation used for office and affairs; 4) books: refers to all kinds of professional books, technical books and important magazines, etc.; 5) other fixed assets: refers to the fixed assets which do not belong to the scope of the above categories. (5) Other fixed assets: fixed assets that do not belong to the above categories. (1) Purchased fixed assets shall be valued according to the purchase price, including transportation and handling, packaging costs, installation and commissioning fees and import taxes, etc.; (2) Newly constructed buildings shall be valued according to the actual expenditures incurred before the fixed assets are put into use; (3) Buildings and structures that are reconstructed and expanded on the original basis shall be valued according to their original value plus the actual expenditures incurred in the reconstruction and expansion, less the original value of fixed assets and the amount of fixed assets removed in the course of reconstruction and expansion. Fixed assets are valued at their original value plus actual expenses incurred in the alteration and expansion, minus the original value of the fixed assets removed in the process of alteration and expansion and the balance of the fixed assets after the income from the realization of the fixed assets; (4) Fixed assets manufactured by the Company are valued at the actual cost incurred in the process of manufacturing; (5) Fixed assets purchased with borrowed funds, the interest on the borrowed funds incurred prior to the completion of the installation and delivery of fixed assets is also added to the value of the fixed assets; (6) Fixed assets accepted as donations are valued at the price of the fixed assets on the market for the same type of assets. Acceptance of fixed assets, the costs incurred when the fixed assets should be included in the value of fixed assets; 7) gratuitous transfer or due to the withdrawal of the hospital transferred to the fixed assets, according to the original value of the original unit of the original book value; 8) surplus fixed assets, according to the full value of the replacement value of the fixed assets. Second fixed asset management principles Hospital fixed assets to implement a unified leadership, management, management principles of hierarchical responsibility. In view of the current status of the hospital, the temporary set up equipment and general affairs department for the specialized property management department, the use of department designated person responsible for the management, and establish and improve the corresponding management system. 1, the establishment of a sound system of three accounts and a card Financial Services Section is responsible for the general account of fixed assets and the first level of detailed ledger, the amount of accounting; property management department is responsible for the second level of detailed ledger, according to the category, name, specifications, models, the number of amount of accounting; the use of the section is responsible for the construction of card (ledger), the number of management. To achieve the accounting department has accounts, property management department has accounts and cards, the use of the section has a card, easy to check and verify, mutual control. 2, property management department responsibilities Equipment Division is mainly responsible for medical equipment planning, procurement, acceptance, installation and commissioning, scientific demonstration, internal transfer, repair and maintenance, inventory, and for the transfer, change in value, loss, scrap and other relevant approval procedures