医院固定资产会计核算缺陷分析

THE SHORTCOMINGS AND IMPROVEMENT MEASURES OF FIXED ASSETS ACCOUNTING IN HOSPITAL

随着我国医疗卫生事业的发展,医院的固定资产占医院资产的比重越来越大,对固定资产核算的正确与否直接关系到整个会计信息的真实、准确与公允。就医院固定资产在会计核算方面存在的缺陷提出几点具体的改进措施,以如实反映医院固定资产的规模、新旧程度和实际价值,提高会计报表的客观性和可靠性。

With the development of the Chinese medical service industry,the proportion of fixed assets in hospital total assets is becoming heavier.The correct fixed assets accounting directly related to the reality,accuracy and fairness in the whole accounting information.This paper put forward some specific improvement measures for the hospital fixed assets accounting,reflect the scale,the level of new or old conditions and the practical value of the hospital fixed assets,and so as to improve the objectivity and reliability of the accounting statements.