analysis of the new hospital financial system fixed asset accounting and management（分析新医院财务系统固定资产管理与核算）.doc

Analysis of the new hospital financial system fixed asset accounting and management [Abstract] This paper analyzes the original fixed asset accounting system, accounting for the shortcomings and deficiencies, under the new system for the Analysis of fixed asset accounting, and made the implementation of the recommendations: to conduct a comprehensive inventory of fixed assets, thoroughly clean up and improve the ‘three accounts one card ‘system, the establishment of fixed assets, accounting supervision system; straight-line depreciation of fixed assets, increased use of process management, improve and perfect the system of disposal of fixed assets, the introduction of electronic information technology assets purchased for use, depreciation, disposal management . [Keywords:] new lt;lt;hospital financial systemgt;gt;, fixed assets, accounting and management recommendations First, the hospital fixed asset accounting status and main problems 1, the fixed asset standard is too low: ‘General equipment unit value of $ 500 or more, special equipment unit value of 800 yuan or more, use more than one year period, and remained in the course of the original material form of the assets as a career of fixed assets. unit value has not yet reached the required standard, but the use of time in more than one year a large number of similar materials, should also be accounted for as fixed asset management. ‘This is the prevailing price level of economic development level and, at present to view has been significantly lower. However, the introduction of new standards in the country did not before, must be determined in accordance with this standard, resulting in a large number of units of simple equipment such as office furniture was included in the scope of fixed asset management, resulting in fixed asset accounting of the scope is too large, an increase of fixed assets statistics inaccuracy. 2, the fixed asset purchase expenditures as revenue expenditure: Hospital