医院固定资产的管理和核算一般采用数量金额明细帐,但随着医院经营方式的变革,这种核算形式越来越不适应医院管理和深化改革的需要,因为医院承包经营责任制对会计核算工作提出了新要求。这就要求财务部门除了提供医院管理的财务信息资料外,还必须提供考核科室或个人 The management and accounting of hospital fixed assets generally use a detailed amount of accounts, but as the management of hospitals changes, such forms of accounting are increasingly unable to meet the needs of hospital management and deepening reforms, because of the responsibility of hospital contracting operations for accounting work. Made new requirements. This requires that the financial department must provide assessment departments or individuals in addition to the financial information of the hospital administration.