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一、固定资产补偿基金不足的原因一是新会计制度规定只计提医疗中大型设备的补偿基金,对非医疗中的大型设备则不计提补偿基金,这就从制度上造成了大型设备基金补偿的不足。因为医院的大型设备很多是通用的(如:供汽、供电),无法分清哪些是医疗的,哪些是非医疗的,容易造成对大型设备折旧基金的漏提或少提。二是固定资产原值与重置价值相背离。近年来,由于价格上调幅度较大,按固定资产的历史成本计,提补偿基金显然是不够的。三是不少单位为了增加盈余,年终多分奖金,总是千方百计地压缩大型设备折旧基
First, the reasons for the lack of fixed assets compensation funds First, the new accounting system provides only compensation for large-scale medical equipment, non-medical large-scale equipment is not withheld compensation fund, which caused a large-scale equipment from the institutional funds Insufficient compensation. Because many of the hospital’s large-scale equipment are generic (such as: steam supply, power supply), it is impossible to distinguish between what is medical and what is non-medical, which may easily result in the leakage or depreciation of large-scale equipment depreciation funds. Second, the original value of fixed assets deviated from the replacement value. In recent years, due to the large price increase, according to the historical cost of fixed assets, the provision of compensation funds is obviously not enough. Third, in order to increase the surplus, many units end up with bonuses at the end of the year, and they always try to compress large-scale equipment depreciation bases.