| 新医院财务会计制度下固定资产核算和管理 |
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| 引用本文： | 宋瑞雯. 新医院财务会计制度下固定资产核算和管理[J]. 南京医科大学学报(社会科学版), 2012, 12(3): 181-184 |
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| 作者姓名： | 宋瑞雯 |
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| 作者单位： | 南京医科大学附属南京医院财务处,江苏南京,210006 |
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| 摘 要： | 2012年实施新医院财务会计制度,针对固定资产标准、核算要求的变化,提出固定资产管理目标及管理方法转换的探讨,以寻求科学有效的管理方式,提高医院社会效益和经济效益。
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| 关 键 词： | 固定资产标准 固定资产核算 固定资产管理 |
| 收稿时间： | 2012-03-21 |
On the fixed asset accounting and management of new financial and accounting system of the hospital |
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| SONG Rui-wen. On the fixed asset accounting and management of new financial and accounting system of the hospital[J]. Acta Universitatis Medicinalis Nanjing(Social Science), 2012, 12(3): 181-184 |
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| Authors: | SONG Rui-wen |
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| Affiliation: | SONG Rui-wen(Department of Finance,Nanjing Hospital Affiliated to Nanjing Medical University,Nanjing 210006,China) |
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| Abstract: | New financial and accounting system of the hospital has been carried out since 2012.Considering fixed asset standard and changes of calculation requirements,the author suggests that goals and methods of fixed asset management should be put forward to explore scientific and effective management style and improve social and economic benefit of the hospital. |
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| Keywords: | fixed asset standard fixed asset accounting fixed asset management |
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