新企业会计准则下对现行医院固定资产核算的思考

随着我国市场经济和卫生改革的不断深入与发展,现行《医院会计制度》的局限性在具体执行中越显突出,尤其在固定资产的会计核算上已经不能适应社会的发展。新企业会计准则的出台,医院固定资产核算制度的改革势在必行。固定资产特征和确认的标准、核算科目的设置、固定资产折旧的提取、减值准备的计提等问题的调整和完善,在医院会计核算中具有十分重要的意义。

With the development of China＇s market economy and the reform of her medical system, limitations of the current Hospital Accounting System have become more and more prominent. making the system inadaptable to social developments especially in the fields of financial accounting of the fixed assets. The release of New Accounting Standards for Business Enterprises makes it imperative to reform the aeeounting system of hospital fixed assets. It is crucial to the hospital accounting system to adjust and improve its elements like the standards for the characteristics and recognition of fixed assets, the settings of accounting subjects, the extraction of the investment in fixed assets and the prevision for impairment.