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和以前的旧制度相比较,新医院财务会计制度发生了很大的变化,其中改变最为明显的就是固定资产的核算和管理。在新的背景下医院的财务会计制度需要采用权责发生制进行管理,全方面的计算提取固定资产的折旧。新医院财务会计制度要求医院不仅要在第一次执行日计提折旧固定资产,而且针对那些已经入账全部在用的固定资产,必须进行相关的追溯计提折旧。本文简要的分析了固定资产的概念变化,并说明了当前医院固定资产管理核算存在的问题,针对性的采取了一定的措施来优化固定资产的管理和核算。
Compared with the old system, the financial and accounting system in the new hospital has undergone great changes. The most obvious change is the accounting and management of fixed assets. Under the new background, the hospital’s financial accounting system needs to be managed with accrual basis, and all-round calculation and extraction of depreciation of fixed assets. The new hospital’s financial accounting system requires hospitals not only to depreciate fixed assets on the first implementation date, but also to carry out retroactive accrued depreciation on those fixed assets that have been accounted for in full use. This article briefly analyzes the concept of fixed assets changes, and illustrates the current hospital fixed assets management accounting problems, targeted to take certain measures to optimize the management and accounting of fixed assets.