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建国以来,医院对固定资产的购进、发出、报废等管理制度很不健全,以致目前医院对现有固定资产的实物数量及其价值心中无数。因此必须首先进行全面、彻底的清查,并采用适当的计价方法,决定固定资产的价值,做到家底请楚。医院固定资产种类繁多,性能不一。对固定资产的管理和核算,既要用实物指标,也要用价值指标。前者是从实物形态上掌握固定资产的数量和状况,是通过编制固定资产登记卡片和实地盘点来进行的。为了统一掌握固定资产的价值及其结构,计提固定资产折旧,需要应用价值指标。固定资产的一般计价方法有:1.按原始价值计价,2.
Since the founding of the People’s Republic of China, the management system for the purchase, issuance, and scrapping of fixed assets by hospitals has been imperfect. As a result, the number of physical assets and the value of existing fixed assets in hospitals are numerous. Therefore, we must first conduct a comprehensive and thorough inventory, and use appropriate pricing methods to determine the value of fixed assets, so that the family asked Chu. The hospital has a wide range of fixed assets and different performance. For the management and accounting of fixed assets, both physical and value indicators must be used. The former is to grasp the quantity and status of fixed assets from the physical form. It is carried out by compiling fixed asset registration cards and physical inventory. In order to have a unified grasp of the value and structure of fixed assets and to provide for the depreciation of fixed assets, it is necessary to apply value indicators. The general valuation methods of fixed assets are: 1. Based on the original value, 2.