减值会计离公立医院还有多远

Impairment Accounting: How Far Away Is it From the Public Hospital

新医院会计制度的出台,解决了长期存在于医院管理中会计与宏观经济环境、内部管理不相适宜的诸多问题。但在医疗机构会计改革中呼声较高的资产减值会计并没有纳入其中,文章对减值会计在医院实施的阻力进行了分析,并从医疗机构自身管理运营特点、医院治理环境需求、我国政府会计改革趋势等角度论述了医疗机构资产减值核算的必要性及切实可行的实施方法,同时对存在的问题进行了分析以探寻实现路径。

With the introduction of the new hospital accounting system, many problems, which were found on the area of accounting and macro-economic environment in the hospital management, have been solved. But impairment accounting, which has been higher mentioned, was not included. Resistance of the impairment accounting in hospitals was analyzed. The need for asset impairment by the orientation of medical institutions management and operation characteristics, and the demand for hospital governance environment, the Chinese government accounting reform trend points were discussed. And the problems were analyzed to explore the realization of the path.