固定资产折旧是许多行业进行成本核算普遍使用的方法,这次制订的新《医院会计制度》(简称《会计制度》)采用了这一方法。《会计制度》固定资产折旧充分反映医院行业特征,没有照搬其它行业的方法。但《会计制度》设计的新方法,只对执行新制度后使用的科目名称和核算 Depreciation of fixed assets is a commonly used method of cost accounting in many industries. The new “hospital accounting system” (“the accounting system”) formulated this time adopts this method. The depreciation of fixed assets in the “accounting system” fully reflects the characteristics of the hospital industry and does not copy the methods of other industries. However, the new method of designing the “accounting system” is based on the name and accounting of the subjects used after the implementation of the new system