关注会计信息质量——医院应建立资产减值准备

Focus on quality of account information^(oTM)ready for capital depreciation in hospital

2000年,财政部修订颁行了新的企业会计制度,增加了实质重于形式原则,修订了历史成本原则,充实了谨慎性原则。对会计要素的确认和计量进行了重新定义,要求建立八项资产减值准备。改革对医院会计制度有着重大示范作用,医院会计制度应根据企业会计制度改革的成果,修订补充会计原则和会计信息质量的要求,重新定义会计要素,建立资产减值准备。

In 2000, MOF enacted new company account regulation. In this new regulation, including quality powerful than format principle, revised history cost principle, cautious principles. account factors and added ready for capital depreciation. The reform influences hospital greatly. The management should be reformed then. some principles were added, It also revised the concept of regulation of hospital account