现行医院会计制度规定，医院使用的固定资产不计提折旧，新的医院会计制度要求，医院将实行固定资产折旧制度，这就有个固定资产已损耗的价值的责任承担问题，它不外乎有两种途径，一是由医院财产所有者国家承担，二是由医院财产的使用者承担。会计处理方法二种，一是将固定资 The current hospital accounting system stipulates that the fixed assets used by the hospital are not subject to depreciation. The new hospital accounting system requires that the hospital implement the depreciation system for fixed assets. This has a problem of liability for the loss of fixed assets. It is nothing more than There are two ways. One is the responsibility of the property owner of the hospital and the other is the responsibility of the user of the hospital property. Two kinds of accounting methods, one will be fixed assets