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通过对《医院会计制度(1999)》和《医院会计制度》(征求意见稿)中的会计计量属性问题进行分析,认为我国公立医院应该在会计核算中逐步扩大公允价值的使用范围。建议最初可以先确认相关资产的未实现损失,此后可以确认相关资产的未实现利得。
Through the analysis of the property of accounting measurement in “Hospital Accounting System (1999)” and “Hospital Accounting System” (Draft for Soliciting Opinions), it is considered that public hospitals in our country should gradually expand the scope of use of fair value in accounting. The proposal may initially identify unrealized losses on the underlying assets and thereafter confirm the unrealized gains on the underlying assets.