摘要
论述了医院固定资产价值补偿的意义,分析了目前医院固定资产价值补偿核算中存在的问题,提出了医院固定资产价值补偿应采取的措施。
This paper discusses on the meanings of the value compensation of hospital's fixed assets, analyzes on the problems existing in the value compensation of hospital's fixed assets at present, and advances some countermeasures that the hospital should adopt in the process of the value compensation of hospital's fixed assets.
出处
《科技情报开发与经济》
2007年第1期218-219,共2页
Sci-Tech Information Development & Economy
关键词
固定资产
价值补偿
折旧
减值准备
fixed assets
value compensation
depreciation
depreciation reserve