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探讨了现行医院财务报表体系中存在的固定资产不提折旧,会计报表不能反映出固定资产的真实价值;结余无法反映成本与收入的配比关系,管理费用的分配不合理;无形资产的消耗无法记入成本等问题。提出医院开展成本核算的建议和方法,即建立科学的理财观念,实行成本管理制度;完善并改进现行财务报告制度;对无形资产按照重置成本法进行计价;合理选择标准成本的确定方法。
This paper discusses the current depreciation of fixed assets in the hospital financial statement system. The financial statements can not reflect the true value of the fixed assets. The balance can not reflect the relationship between cost and income. The distribution of management costs is not reasonable. The consumption of intangible assets can not be Charge costs and other issues. Proposed the hospital to carry out costing advice and methods, namely, the establishment of a scientific concept of financial management, the implementation of cost management system; improve and improve the current financial reporting system; intangible assets in accordance with the replacement cost method of pricing; reasonable choice of standard cost determination.