为了准确地计算医疗设备资产,需要借助企业实行的会计制度,根据医疗机构的固有特点,进一步改良会计制度中关于医疗设备资产的统计方法。文章从医疗设备资产取得的会计处理、融资租入医疗设备资产时的统计、医疗设备资产折旧和减值准备的统计方法、医疗设备资产处置的统计方法等几个方面进行了论述。 In order to accurately calculate the assets of medical equipment, we need to make use of the accounting system practiced by enterprises to further improve the statistical methods of medical equipment assets in the accounting system according to the inherent characteristics of medical institutions. This article discusses the accounting treatment obtained from the assets of medical equipment, the statistic when the assets are financed and leased into the medical equipment, the statistic method of depreciation and depreciation provision of the medical equipment assets and the statistical method of disposing the medical equipment assets.