在当今社会的各种形式的医院中,如综合医院、卫生医院、门诊部、疗养院、专科医院等,固定的核算资产是其资金核算的重要环节。它是以权责发生为基础的,但是在其工作中存在很多的问题,而新的医院会计制度的颁布方便了它的工作,如何能更进一步准确科学的核算当今医院的固定资产是我们要研究的。 In various forms of hospitals in today’s society, such as general hospitals, health hospitals, clinics, nursing homes, specialist hospitals, fixed accounting assets is an important part of their capital accounting. It is based on the accrual basis, but there are many problems in its work. The promulgation of a new hospital accounting system has facilitated its work. How can it be more accurate and scientific accounting? The fixed assets in today’s hospitals are what we want Research.