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随着当今社会经济的高速发展,我国原有的医院会计制度的弊端逐渐凸显,2012年1月1日新《医院会计制度》在全国范围内全面推行,这对当前我国医院财务核算体系以及会计实务提出了新的要求。本文以新医院会计制度对固定资产管理的一系列变化为背景,提出了在此背景下医院的固定资产管理存在的各种问题,并针对各种问题提出了相应的应对策略。
With the rapid development of today’s society and economy, the malpractices of the original hospital accounting system in our country gradually become more prominent. On January 1, 2012, the new “hospital accounting system” was fully implemented across the country. This is of great significance to the current hospital accounting system and accounting Practice put forward new requirements. In this paper, the new hospital accounting system for a series of changes in fixed asset management as the background, put forward in this context, the hospital fixed asset management problems, and put forward corresponding coping strategies for various problems.