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鎽樿锛?鍥哄畾璧勪骇鏄尰闄㈠紑灞曞尰鐤椼€佹暀瀛︺€佺鐮旀椿鍔ㄧ殑鍩烘湰鐗╄川鍩虹锛屾槸淇濋殰浜烘皯鍋ュ悍鍜屽彂灞曞崼鐢熶簨涓氱殑閲嶈鏉′欢銆?012骞村疄鏂芥柊鍖婚櫌璐㈠姟浼氳鍒跺害锛屽紩鍏ヤ簡鍏ㄦ柊鐨勫浐瀹氳祫浜х鐞嗙悊蹇碉紝璧勪骇纭銆佽鎻愭姌鏃с€佷細璁℃牳绠椼€佽祫浜ф竻鐞嗙瓑閮芥彁鍑轰簡鏂扮殑瑕佹眰銆傜瑪鑰呴€氳繃鍒嗘瀽鏂版棫鍒跺害鐨勪富瑕佸彉鍖栵紝缁撳悎鍖婚櫌璧勪骇绠$悊瀹為檯锛屾帰璁ㄦ柊褰㈠娍涓嬬殑鍥哄畾璧勪骇鏍哥畻涓庣鐞嗭紝瀵绘眰绉戝鏈夋晥鐨勭鐞嗘柟寮忎笌鏍哥畻绛栫暐锛屼互鎺ㄥ姩鍖婚櫌绀句細鏁堢泭鍜岀粡娴庢晥鐩婄殑鎻愰珮銆?/p> 璐㈠姟浼氳閫夐璁烘枃 璐㈠姟浼氳閫夐

鍖婚櫌璐㈠姟浼氳鍐呴儴鎺у埗绠$悊搴旂暐

瀹屽杽鍖婚櫌璐㈠姟浼氳绠$悊蹇呴』闈犱俊鎭寲寤鸿鏀拺

鏂板尰闄㈣储鍔′細璁″埗搴﹁儗鏅笅鐨勫浐瀹氳祫浜ф牳绠楃鐞?/a>

鍖婚櫌璐㈠姟浼氳鍒跺害涓嬪唴閮ㄦ帶鍒跺埗搴︾殑瀹屽杽鎺柦

Abstract锛?Fixed assets is the basic material foundation for developing medical treatment锛?teaching and research activities in hospital锛?and is the important condition for guaranteeing people's health and developing health service. It has implemented new hospital financial and accounting system and introduced new fixed assets management idea since 2012. And it has higher demand for assets confirmation锛?depreciation锛?accounting锛?and asset cleaning. Starting from analyzing the changes of system锛?the paper discussed the fixed assets accounting and management under the new situation锛?combined with the reality of hospital asset management锛?for exploring scientific and effective management ways and accounting methods锛?so as to promote the improvement of economic benefits and social benefits of hospitals.

鏂板尰闄㈣储鍔′細璁″埗搴︿笅鍥哄畾璧勪骇鐨勭鐞嗘牳绠楁瘯涓氳鏂囨牸寮忔ā鏉胯寖鏂囩浉鍏冲弬鑰冨睘鎬?/caption>
鏈夊叧璁烘枃鑼冩枃涓婚鐮旂┒: 鍏充簬璐㈠姟浼氳鏂囩珷 澶у鐢熼€傜敤: 2000瀛楅珮鏍″ぇ瀛﹁鏂?/td>
鐩稿叧鍙傝€冩枃鐚笅杞芥暟閲? 89 鍐欎綔瑙e喅闂: 鏈璁烘枃鎬庝箞鍐?/td>
姣曚笟璁烘枃寮€棰樻姤鍛? 鏂囩尞缁艰堪銆佽鏂囨€荤粨 鑱岀О璁烘枃閫傜敤: 鍒婄墿鍙戣〃銆佽亴绉拌瘎鍓珮
鎵€灞炲ぇ瀛︾敓涓撲笟绫诲埆: 璐㈠姟浼氳閫夐鏂归潰 璁烘枃棰樼洰鎺ㄨ崘搴? 浼樼璐㈠姟浼氳閫夐

鍏抽敭璇嶏細 鏂版棫鍒跺害鍙樺寲锛涘浐瀹氳祫浜х鐞嗭紱鍥哄畾璧勪骇鏍哥畻

Key words锛?old and new system changes锛沠ixed assets management锛沠ixed assets accounting

浼氳鏂归潰鐨?/p>

鍏充簬璐㈠姟浼氳鐨勮鏂?/a>鐢靛ぇ璐㈠姟浼氳姣曚笟璁烘枃璐㈠姟浼氳鐨勬瘯涓氳鏂?/a>璐㈠姟浼氳璁烘枃鑼冩湰璐㈠姟浼氳鑻辫璁烘枃鏈夊叧璐㈠姟浼氳璁烘枃

1006-4311锛?013锛?7-0139-03

0 寮曡█

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1.2 鏂板尰闄㈣储鍔′細璁″埗搴︿笅鍥哄畾璧勪骇鐨勫垎绫?/p>

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