医院固定资产的会计核算

Fixed Assets Accounting in the Hospital

在医院的资产核算中,对固定资产进行核算是为了详细分析医院的固定资产,其具有一定的复杂性与系统性。经过近年来固定资产核算制度不断完善,但是在实际操作中,还存在很多问题尚未得到有效的解决,特别是在医院固定资产的会计核算中。该文结合结合现在实行的会计核算制度,分析我国医院目前在固定资产会计核算中存在的问题,并提出相应的解决措施。

In the hospital, the purpose for fixed assets accounting is analyzing all the fixed assets. Fixed assets accounting is complicated and systematic. In recent years, the system for fixed asset accounting has been improved, but in practice,there are a lot of problems existing, especially in the fixed assets accounting. Below the author base on the accounting system implementing, analyze the problems existing in the fixed assets accounting of hospital in China, and then propose the effective measures.