No.
The First Affiliated Hospital of Fujian Medical University is a hospital affiliated with Fujian Medical University located in Fuzhou, while the First Affiliated Hospital of Xiamen University is a hospital affiliated with Xiamen University located in Xiamen. First of all, the locations of the two hospitals are not the same. One is in Fuzhou and the other is in Xiamen, so they are not the same hospital.
The First Affiliated Hospital of Fujian Medical University is a tertiary general hospital, and the First Affiliated Hospital of Xiamen University is also a tertiary general hospital, and its predecessor is Fujian Provincial Hospital. But I have to say that the amazing thing is that the two hospitals were basically established at the same time, both in 1937.
The First Affiliated Hospital of Fujian Medical University is a pilot hospital for tumor diagnosis and treatment, while the First Affiliated Hospital of Xiamen University focuses more on comprehensive development.