论文部分内容阅读
随着新医院会计制度的实行,作为固定资产部分的会计核算内容发生了新的变化,如何进一步完善新制度下固定资产的核算与管理,是我们医院财务人员面临的新课题,也是进一步作好医院财务管理建设的重要内容之一。医院固定资产的会计核算和管理制度的质量优否直接影响着医院的成本管理和国有资产的保值、增值问题,对医院的未来发展具有深远意义。本文从新医院财务制度中固定资产部分的变化内容出发,分析和完善其对会计核算业务的影响和处理。找出管理过程中存在的问题,来进一步强化固定资产管理措施。
With the implementation of the new hospital accounting system, new changes have taken place in the accounting content as part of the fixed assets. How to further improve the accounting and management of fixed assets under the new system is a new issue for our hospital’s financial officers and a further development Hospital financial management building one of the important content. The quality of the accounting and management system of hospital fixed assets directly affects the cost management of the hospital and the preservation and appreciation of state-owned assets, which is of far-reaching significance to the future development of the hospital. Based on the changes of the fixed assets in the financial system of the new hospital, this article analyzes and improves its impact on the accounting business and its handling. Identify the problems in the management process to further strengthen the fixed assets management measures.