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新的《医院财务管理制度》与《医院会计制度》即将出台。新制度核算方法比较简便,比较科学,但是也相应地出现了新的问题。下面就固定资产、低值易耗品的管理作一补充说明。 新制度在物资管理方面,体现了会计的谨慎性原则。如固定资产的使用年限,比有些实物的实际使用年限短了很多;低值易耗品采用了一次摊销法。但提足折旧后的固定资产怎样管理呢?低值易耗品摊销后,在用的值易耗品又如何管理?
The new “Hospital Financial Management System” and “Hospital Accounting System” will soon be introduced. The accounting method of the new system is relatively simple and relatively scientific, but new problems have emerged accordingly. The following provides a supplementary explanation on the management of fixed assets and low-value consumables. The new system embodies the precautionary principle of accounting in material management. For example, the useful life of fixed assets is much shorter than the actual useful life of some physical items; the low-value consumables adopt the one-time amortization method. But how can the management of fixed assets after depreciation be managed? How can the consumables in use be managed after the amortization of low-value consumables?