固定资产是医院资产的重要组成部分,现行《医院会计制度》在固定资产核算方面存在诸多弊端,即将执行的新制度对此作了重大调整,引进了折旧概念,做好新老制度的衔接、实现固定资产核算在两个制度间的平稳过渡,尤显重要。 Fixed assets are an important part of hospital assets. The current “hospital accounting system” has many drawbacks in the field of fixed assets accounting. The forthcoming implementation of the new system has made significant adjustments to this. The concept of depreciation has been introduced to make the connection between old and new systems better, It is particularly important to achieve a smooth transition of fixed asset accounting between the two systems.