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对于医院而言,固定资产是医院发挥自身的医疗、科研及教学功能的重要保障。在对新医院财务会计制度下的固定资产核算管理问题进行探究的过程中,笔者主要从医院固定资产概念在新会计制度下的变化问题入手,对医院固定资产的管理措施变化,及医院在这一工作开展过程中所要应用的管理优化措施等问题进行了探究。在对上述问题进行探究的过程中,笔者认为,待冲基金科目的设置,是对新财务会计制度影响下的医院管理工作的一种创新,对财务会计制度的信息化管理水平的提升,是医院在对新会计制度进行应用过程中的必经之路。
For hospitals, fixed assets are an important guarantee for hospitals to exert their own medical, research and teaching functions. In the new hospital financial accounting system under the management of fixed asset accounting to explore the process, the author mainly from the hospital fixed assets concept changes in the new accounting system to start with changes in the management of hospital fixed assets and hospital in this A work to be carried out in the process of management optimization measures to be explored. In the process of exploring the above issues, the author believes that the setting of the subject to be red funds is an innovation of the hospital management under the influence of the new financial accounting system, and the improvement of the information management level of the financial accounting system is The only way for hospitals to apply the new accounting system.