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近几年我国加强了对医疗卫生事业的重视,医疗卫生事业也因此蓬勃发展起来,以往传统的、旧的医院会计制度已不能适应潮流的发展,其滞后性严重阻碍了医疗卫生事业的发展。以及对新制度下一些医院的固定资产会计核算进行简单分析,并在新制度执行之后的固定资产会计核算和管理提出了几点建议,以此能够促进医院财务科学化、精细化管理,促进医院内部财务管理。
In recent years, China has strengthened its emphasis on the cause of medical and health care. As a result, the medical and health undertakings have thrived. In the past, the traditional and old hospital accounting system was no longer able to adapt to the trend of development. Its lag seriously hindered the development of the medical and health undertakings. As well as a simple analysis of fixed assets accounting in some hospitals under the new system and some suggestions on the accounting and management of fixed assets after the implementation of the new system so as to promote scientific and meticulous financial management of the hospital and to promote the hospital Internal financial management.