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在计划经济体制向市场经济体制转轨时期,医院财务管理面临着许多亟待解决的问题。本文仅就医院有形资产的保值增值、无形资产的保护开发,以及资产的合理评估等几个问题略陈管见。 一、医院有形资产的保值增值问题 有形资产是指具有一定实物形态的资产,如货币资产、实物资产。保值增值是指无论社会、经济、政治形势如何变化,资产的现值都要得到维护和增加。大家知道,当前我国经济活动中的突出问题是持续通货膨胀严重,物价
In the period of transition from planned economic system to market economy system, hospital financial management faces many problems that need to be solved urgently. This article only covers some issues concerning the preservation and appreciation of hospital tangible assets, the protection and development of intangible assets, and the rational assessment of assets. I. Maintenance and appreciation of hospital tangible assets Tangible assets refer to assets with certain physical forms, such as monetary assets and physical assets. The value-increase and increase means that the current value of assets must be maintained and increased no matter how the social, economic and political situation changes. As we all know, the current prominent problem in our country’s economic activities is the persistent heavy inflation and price