现行医院会计固定资产核算存在的问题分析及解决措施_OpenScirbe Publishing

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现行医院会计固定资产核算存在的问题分析及解决措施

Author(s)：
修建凤

Publication Title：

Wen Yuan (Primary School Edition) 2020 No.02

Affiliations：
秦皇岛市第二医院

Abstract：
自新会计制度实施以来，医院会计核算的科学性、规范性显著提升。在这种政策背景下，各医院在固定资产核算方面的薄弱性愈发凸显，需探索出一条改革路径。需要认识到的是，固定资产是医院能够得以正常经营运转的根本性物质基础，强化固定资产核算效力，是提升医院整体财务会计核算水平的关键着力点。本文将主要就医院会计固定资产核算中存在的问题展开分析，并提出相应的解决措施，为相关工作者提供参考。

Keywords：
会计核算；固定资产；医院财务工作；管理策略

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[1] 修建凤.现行医院会计固定资产核算存在的问题分析及解决措施[J].Wen Yuan (Primary School Edition),2020(02),.

文渊(小学版)

Wen Yuan (Primary School Edition)

Language: 中文

CN：11-9274/G

ISSN：2096-6261

Publication Frequency: 月刊

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