Empirical Research on Adjusting the Value of Fixed Assets through Deducting Fund for Maintenance-purchase in Hospital
FU Wen-qi · Zhongguo weisheng jingji · 2012
Currently,one of main problems of hospital fixed assets management is that the book value is inconsistent with the real value and can not reflect the existing condition of fixed assets.The paper is an empirical study of assessing fixed assets by using the method of deducting fund for maintenance-purchase to discuss the availability and provide the relevant directions and suggestions.