随着我国成功进入世贸组织后,国内各行业的发展都取得了较大的进步,其中尤为医疗行业的发展最为快速。医疗行业做为我国最早发展的行业之一,一直以来都是我国的立国之本,它是保障国内人均身体健康的前提,是我国经济建设发展中不可或缺的重要组成部分。本文针对医院固定资产的会计核算进行如下分析与讨论。 With the successful entry of China into the WTO, great progress has been made in the development of various industries in our country. Among them, the development of the medical industry is the most rapid. As one of the oldest industries in our country, the medical industry has always been the foundation of our country. It is the prerequisite for ensuring the health of the average per capita in our country and an indispensable part of the economic development in our country. In this paper, the hospital fixed assets accounting for the following analysis and discussion.