RESUMEN
The financial objective of the health non-operating state-owned assets(NSA) value-running is defined as non-profit, an empirical test is designed; the non-profit objective function and for-profit objective function is established and the impact of fix asset and staff cost on financial objective in multiple regression functions are compared.
RESUMEN
Currently all military hospitals attach great importance to the management of state-owned assets.However,there still exist some problems,such as weak management consciousness,irregular assets disposing and loose connections between management and accounting.The author ventures some measures to strengthen management consciousness,organization establishment,accounting procedures and monitoring mechanism.
RESUMEN
The paper discusses the issue of system transformation in large state owned hospitals. Proceeding from the service features of large state owned hospitals under the market economy, it expounds the relationship between system transformation and change in government functions, clarifies the impact of the state owned assets management mechanism on system transformation, proposes basic channels for the plurality of assets structure, identifies the significance of ensuring the objectivity and mechanism of share holding by the management and staff, and stresses the position and role of corporate management.