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随着医院改革的不断深化,医院可以将闲置固定资产出租和出售,也可以租入急需使用因资金短缺无力购买的固定资产用于医疗服务,对这些经济业务的会计核算,现行医院会计制度没有明确规定,是医院会计核算中需要明确的几个问题。现就这几个问题做如下探讨:
With the continuous deepening of hospital reform, hospitals can rent out and sell idle fixed assets. They can also rent fixed assets that are in urgent need of funds due to lack of funds for medical services. The accounting of these economic operations does not include the current hospital accounting system. It is clearly stipulated that there are several issues that need to be clarified in the accounting of hospitals. Now we will discuss these issues as follows: