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一、医疗固定资产折旧核算的意义目前，我国医疗制度改革正在发生深刻根本性的变化，逐步由计划经济推向市场经济。医疗固定资产折旧核算是医院主要的经济活动之一，所以正确的核算及时提取因产折旧费用，是保证医疗活动再生产正常资金来源的重要措施；是对医疗固产所具有的潜
I. Significance of depreciation of medical fixed assets At present, China’s medical system reform is undergoing profound and fundamental changes, and is gradually being pushed from the planned economy to the market economy. The depreciation of medical fixed assets is one of the major economic activities of the hospital. Therefore, the correct accounting and timely withdrawal of depreciation due to production is an important measure to ensure that the medical activities reproduce the normal source of funds; it is a potential for medical solids production.