新制度下改进医院固定资产核算的探讨

固定资产核算是医院财务核算的重要内容，是提升医院财务会计质量的基础。新制度规范了公立医院固定资产核算方法，提升了固定资产核算内涵，提高了资产信息质量，为医院全成本核算和单病种付费制实行起到了积极作用。笔者针对新制度下固定资产核算的变化及其医院在实施过程中存在的优缺点进行分析，并对进一步改进固定资产核算提出了建议。

STUDY ON IMPROVEMENT OF FIXED ASSETS ACCOUNTING IN HOSPITAL UNDER THE NEW SYSTEM

Fixed assets accounting is an important part of hospital financial accounting, is the basis of impro- ving the quality of hospital financial accounting. The new system to regulate the accounting method of fixed assets in public hospitals, promote the fixed assets accounting connotation, enhance the assets quality information, to the hos- pital total cost accounting and single disease paying plays a positive role in the implementation of this system. The ad- vantages and disadvantages of the new changes under the system of fixed assets accounting articles and hospital exists in the implementation process are analyzed, and suggestions are put forth for the further improvement of fixed assets accounting.