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2010年12月财政部颁布了新《医院会计制度》,新制度对于固定资产的核算进行了较大程度的修订,本文通过新旧制度的对比分析此次修订的原因及目的 ,并简要阐述在新制度下固定资产核算需要注意的有关问题。
In December 2010, the Ministry of Finance promulgated a new “hospital accounting system”. The new system revises the accounting of fixed assets to a large extent. In this paper, the author analyzes the reasons and purposes of this revision by comparison of the old and new systems, Under the system of fixed assets accounting need to pay attention to the relevant issues.