改进军队医院固定资产会计核算

Improvement on Accounting Check of Fixed Sets in the Military Hospital

随着国家和军队卫生体制改革的不断深入和发展,军队医院固定资产会计核算的局限性越显突出,甚至导致会计信息失真,影响到对医院经营成果的客观反映。本文对存在的问题进行剖析,提出应提高固定资产的确认标准,取消修购基金科目,增设固定资产清理科目,改变固定资产基金科目核算内容,完善购入、处置业务的会计核算。

With the development of medical system reform in the country and army, the limitations of fi- nancial accounting on fixed sets have been gradually emerged. Under the present system of financial accounting, there were of the phenomena of accounting information distortion. So in this paper, the author discussed the prob- lems in fixed assets accounting, and put forward some suggestions as to increase the identified standards of fixed as- sets, cancel the subject of repairing and purchasing fund, set up subject of fixed asset disposal, and emend the ac- count content.