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根据国务院医改工作统一部署,财政部会同卫生部等有关部门于近日同步推出了医疗机构财务、会计、注册会计师审计等五项制度。新的医院财务、会计制度自2011年7月1日起在公立医院改革国家联系试点城市执行,2012年1月1日起在全国执行。本文结合即将实施的新《医院会计制度》谈谈如何改进固定资产的核算与管理。
According to the unified arrangements for the medical reform work of the State Council, the Ministry of Finance and the relevant departments such as the Ministry of Health recently launched the five systems of financial institutions, accounting and auditing of certified public accountants. Since July 1, 2011, the new hospital finance and accounting system has been implemented in the pilot cities of state-linked hospitals in the reform of national hospitals. The new hospital will be implemented nationwide on January 1, 2012. This article will discuss how to improve the accounting and management of fixed assets in light of the forthcoming implementation of the new “hospital accounting system.”