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医院的固定资产主要是指医院开展医、教、科等活动时的基本物质基础的同时,也是确保医院正常运转和群众健康及卫生事业发展的重要依据。随着我国医疗卫生事业的不断快速发展,医院对固定资产投入也在不断增加,固定资产折旧管理是新《医院会计制度》的重要内容。本文重点介绍在新《医院会计制度》下我院固定资产折旧管理的具体做法。
The fixed assets of a hospital mainly refer to the basic material basis of a hospital when carrying out activities such as medicine, teaching and science. It is also an important basis for ensuring the normal operation of a hospital and the development of public health and public health. With the continuous rapid development of medical and health care in our country, the investment in fixed assets in hospitals is also increasing. The management of depreciation of fixed assets is an important part of the new “hospital accounting system.” This article focuses on the specific practice of depreciation management of fixed assets in our hospital under the new “hospital accounting system.”