对医疗机构固定资产核算问题的探讨

自全国实行医疗机构分类管理以来,相继出现了不同类型的医疗机构;营利性医疗机构应不再同非营利性医疗机构一样,执行预算会计理论体系下的<医院财务制度>,需依照企业会计制度进行会计核算.在两种账务处理中,差异最大的是对固定资产的核算,因此文章探讨两类医疗机构在固定资产概念、分类、计价和账务处理等方面的财务核算问题.

The discussion on the calculation of fixed assets in the for-profit medical institutions

Many types of medical institutions have emerged since China implemented different policy toward the medical institutions according to their classification. Thus, those for-profit medical institutions will no longer treated the same as those non-for-profit ones, and will not implement Hospital Accounting System under the budget accounting system, but they must carry out hospital accounting according to enterprise accounting systems. The major difference between the two accounting systems lies in the calculation of the fixed assets. Therefore, the paper discussed some issues related to fixed assets calculation of the two kinds of medical institutions from the aspects of definition,classification, price fixing and how to deal with accounting affairs, etc.