新医院财务会计制度下固定资产的管理与核算

摘要

Fixed assets is the basic material foundation for developing medical treatment, teaching and research activities in hospital, and is the important condition for guaranteeing people's health and developing health service. It has implemented new hospital financial and accounting system and introduced new fixed assets management idea since 2012. And it has higher demand for assets confirmation, depreciation, accounting, and asset cleaning. Starting from analyzing the changes of system, the paper discussed the fixed assets accounting and management under the new situation, combined with the reality of hospital asset management, for exploring scientific and effective management ways and accounting methods, so as to promote the improvement of economic benefits and social benefits of hospitals.%固定资产是医院开展医疗、教学、科研活动的基本物质基础，是保障人民健康和发展卫生事业的重要条件。2012年实施新医院财务会计制度，引入了全新的固定资产管理理念，资产确认、计提折旧、会计核算、资产清理等都提出了新的要求。笔者通过分析新旧制度的主要变化，结合医院资产管理实际，探讨新形势下的固定资产核算与管理，寻求科学有效的管理方式与核算方法，以促进医院社会效益和经济效益的提高。