对完善医院固定资产计提折旧会计处理的思考

解读了新医院会计制度关于固定资产计提折旧的相关规定，从成本费用归集方面和会计信息完整性角度分析了新制度关于固定资产计提折旧会计核算规定的不足，并在借鉴企业会计准则的相关做法的基础上，结合医院的实际，提出了改进的建议。

Reflections on Improving Accounting Treatment for Depreciation of Hospital Fixed Assets

Accounting treatment for Depreciation of hospital fixed assets is analyzed in new accounting system for hospitals. Its shortcomings from the Integrity principle and cost accumulation are pointed out. Suggestions for improvement are proposed by reference to enterprise practice.