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对新《医院会计制度》中有关固定资产核算内容进行解读,指出包括“累计折旧”、“待冲基金”等在内的新科目的使用和其它核算理念的提出,对带动医院适应新的外部经济环境,进一步提高包括管理水平、财务核算水平在内的一系列体制创新,必将产生深远影响。
Explain the contents of accounting for fixed assets in the new Accounting System of Hospitals and point out the use of new subjects including “accumulated depreciation ” and “hedge funds ” and other accounting concepts. To adapt to the new external economic environment and further improve a series of institutional innovations including management level and financial accounting standards will surely have a far-reaching impact.