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医院财务管理不同于其他企业财务管理,有其自身的特点,本文主要从固定资产核算、坏账准备的计提、对外投资核算、无形资产核算等方面来说明现行医院财务、会计制度的欠缺,并提出自己的看法。现行医院财务会计制度存在的主要问题:1关于固定资产折旧固定资产是医院总资产的一个重要组成部分,对该类资产核算的正确与否直接关系到医院整个会计信息的真实、准确与公允。《医院财务制度》第三十一条规定:固定资产按账面价值的一定比例提取修购基金,用
Hospital financial management is different from other enterprises in financial management, has its own characteristics, this article mainly from the fixed assets accounting, provision for bad debts, foreign investment accounting, intangible assets accounting and other aspects of the current hospital finance, accounting system deficiencies, and Make your own opinion. The main problems existing in the current hospital financial accounting system: 1 on the depreciation of fixed assets is an important part of the hospital’s total assets, accounting for the correctness of such assets is directly related to the hospital’s entire accounting information is true, accurate and fair. Article 31 of the “Financial Regulations of the Hospital” stipulates that fixed assets shall be withdrawn for purchase according to a certain proportion of the book value,