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医院固定资产是医院开展医疗活动必不可少的物质基础,管好固定资产,可以避免资产流失,避免财务资金流失和浪费,同时,管好固定资产,也是医院实现社会效益和经济效益的保证,更是医院发展的必然要求。2010年12月31日国家发布了新《医院财务制度》和新《医院会计制度》,自2011年7月1日起在公立医院改革国家联系试点城市施行,
Hospital fixed assets are the necessary material basis for hospitals to carry out medical activities. Good management of fixed assets can prevent the loss of assets and avoid the loss and waste of financial capital. At the same time, managing fixed assets is also a guarantee for hospitals to realize social and economic benefits. More is the inevitable requirement of hospital development. On December 31, 2010, the state released the new “Hospital Financial System” and the new “Hospital Accounting System”, which will be implemented in pilot cities of state-linked reform in public hospitals from July 1, 2011,