| 医院固定资产管理与核算之我见 |
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| 引用本文： | 王光俊. 医院固定资产管理与核算之我见[J]. 山东行政学院学报, 2009, 0(6): 54-55 |
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| 作者姓名： | 王光俊 |
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| 作者单位： | 山东省中医药大学附属医院,山东,济南,250014 |
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| 摘 要： | 随着我国卫生事业的不断壮大与发展，医院的贵重仪器日益增加。固定资产是医院生存和发展的重要资源，对固定资产应更新管理观念，改革固定资产管理，科学有效做好固定资产的配置工作，充分发挥其效能，实现保值增值的目的。
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| 关 键 词： | 固定资产 管理 对策 成本核算 |
On The Capital Assets Management and Calculation of the Hospital |
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| WANG Guang-jun. On The Capital Assets Management and Calculation of the Hospital[J]. Journal of Shandong Administrative College and Shandong Economic Management Personnel College, 2009, 0(6): 54-55 |
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| Authors: | WANG Guang-jun |
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| Affiliation: | WANG Guang - jun(Affiliated Hospital of Shandong University of Chinese Medicine, Jinan 250014, China) |
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| Abstract: | With the continuously grandness and development of the health care in China, Precision instruments of the hospital are increasing. The capital assets is the important resource that the hospital survive and develop, we should renovate management concept, innovate capital asset management, make out scheme work of the capital assets, exert fully the efficiency and so on. |
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| Keywords: | Capital Assets Management Countermeasure Cost Accounting |
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