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本文结合2012年1月1日起在全国执行的新医院会计制度在新旧医院会计制度对比分析的基础上对医院的固定资产核算方面的相关问题进行了探讨,对新会计制度以及医院股东资产管理提出了建议。
Based on the comparative analysis of the old and new hospital accounting system, this article discusses the related problems in the fixed assets accounting of the hospital on the basis of the comparative analysis of the new and old hospital accounting system. The new accounting system as well as the hospital shareholders’ asset management give suggestions.