With the gradual advancement of the reform of public hospitals, the requirements of establishing a modern hospital management system have become increasingly prominent, emphasizing the optimization of the internal operation and management of hospitals. Financial accounting is the basis of financial management and hospital internal operation management, so a perfect accounting system and system is very important. In 2012, the new hospital accounting system was officially implemented in public hospitals across the country. It has been greatly improved than the old hospital accounting system, and improved the extraction of depreciation of fixed assets, so it can better meet the needs of modern hospital management and accounting [1]. However, the accounting regulations in the hospital accounting system for hospitals to receive free government transfers and donated assets are not specific and comprehensive enough to ensure the authenticity of the actual operating costs and financial conditions of hospitals and the comparability of accounting data in different periods [3], which makes it difficult to restore costs in the full cost accounting of public hospitals, resulting in the lack of comparability and fairness of cost information. The author believes that it is necessary to improve the accounting rules of fixed assets allocated by public hospitals. In this regard, I talk about my own views and introduce a point of view.
1、 Discussion on the accounting treatment of fixed assets transferred or donated free of charge in the "hospital accounting system"
（1） Confirm the discussion of original value opposite account
The new accounting system stipulates that fixed assets transferred in or donated free of charge should be debited to the title of "fixed assets" or "construction in progress", credited to the title of "bank deposits", and credited to the title of "other income" according to the difference. For the purchase of fixed assets with financial subsidies and science and education project funds, debit the title of "fixed assets" or "construction in progress" and credit the title of "fund to be offset" according to the expenditure amount constituting the cost of fixed assets; At the same time, debit the "financial project subsidy expenditure" and "science and education project expenditure" subjects, and credit the "financial subsidy income", "zero balance account amount", "bank deposit" and other subjects [2].
For "transferring fixed assets or accepting donations free of charge" and "using financial subsidies and science and education project funds to purchase fixed assets", in essence, neither is the hospital's self raised funds, nor the investment in the hospital's own development. It is also the current financial investment mechanism of China's public (medical and health) services (input to suppliers) [4], however, the former is included in "other income" and the latter is recognized as "pending funds". Different accounting treatments affect the allocation of year-end balances and the allocation of employee welfare funds. A certain proportion of employee welfare funds are also allocated to the increased balance of income and expenditure due to the free transfer of fixed assets or the acceptance of donated assets. On the one hand, it is contrary to the wishes of the government for asset allocation or donation, and on the other hand, it also causes the distortion of accounting data of some items of hospital income, cost and net assets [3].
（2） Discussion on the impact of depreciation on hospital costs
The new "hospital accounting system" requires that the depreciation of fixed assets should be withdrawn on a monthly basis. For the amount of financial subsidies and science and education project funds, debit the "fund to be offset" title, debit the "medical business cost", "management expense" and other subjects according to the rest of the depreciation amount that should be withdrawn, and credit the "accumulated depreciation" title according to the depreciation amount that should be withdrawn.
For "free transfer in or receiving donated fixed assets" and "using financial subsidies and science and education project funds to purchase fixed assets", the former is included in the "medical business costs", "management expenses" and other subjects, and the latter is offset by borrowing the "pending fund" title; In promoting the full cost accounting of public hospitals, the debit amount of the current "pending funds (financial funds, science and education project funds)" subject should be collected according to the cost of the beneficiary Department [5]; It can be seen that different departments use self raised funds to purchase assets, transfer in or accept donated fixed assets free of charge, and use financial subsidies to purchase fixed assets from science and education projects. Before the hospital promotes full cost accounting, it is also a fixed asset invested by the government. The depreciation costs borne by departments are inconsistent, which brings certain difficulties to the hospital's clinical performance management.
（3） External financial allocation of fixed assets
The new "hospital accounting system" requires that fixed assets transferred out and donated free of charge should be debited to the "accumulated depreciation" account according to the depreciation of the issued fixed assets, debited to the "pending fund" account according to the outstanding pending fund balance corresponding to the issued fixed assets, credited to the "fixed assets" according to the book balance of the issued fixed assets, and debited to the "other expenses" account according to the difference.
The external transfer of fixed assets into "other expenses" will affect the current balance. Often, the transfer of one or a batch of fixed assets has a huge impact on the current statements, making the data in the financial statements not comparable and covering up the current operating performance; At the same time, due to the impact on the "current savings" of the financial statements, it is bound to affect the withdrawal of the "employee welfare fund" and "career fund" at the end of the year.
2、 Preliminary ideas and suggestions on further improving accounting treatment
Through learning and combining with work practice, the author believes that the subjects of the opposite party when the original value is confirmed are consistent with the hospital's "free transfer in or acceptance of donated fixed assets" and "purchase of fixed assets with financial subsidies and science and education project funds".
（1） Confirm the original value
When the hospital accepts the "free transfer in or donation of fixed assets" to confirm the original value, it will debit the "fixed assets" or "construction in progress" title, credit the "bank deposit" and other subjects, and credit the "pending fund" title according to the difference; "Using financial subsidies and science and education project funds to purchase fixed assets" should be debited to "financial project subsidy expenditure" and "science and education project expenditure" at the same time, and credited to "financial subsidy income" and other subjects.
（2） Depreciation accrual
When the hospital accepts the depreciation of "free transfer in or donation of fixed assets", it debits the "pending fund" title and credits the "accumulated depreciation".
By unifying the accounting treatment principles of "free transfer in or receiving donated fixed assets" and "using financial subsidies and science and education project funds to purchase fixed assets", we can ensure that the accounting treatment of fixed assets purchased with non operating self raised funds is consistent, and the costs of various departments and hospitals in the hospital? The rice shoots with the same fragrance? Admissibility and comparability.
（3） External financial allocation of fixed assets
When the hospital transfers fixed assets to external finance, it will debit the "accumulated depreciation" account according to the depreciation of the issued fixed assets, debit the "pending fund" account according to the outstanding pending fund balance corresponding to the issued fixed assets, and debit the "career fund" account according to the book balance of the issued fixed assets and the difference.
In short, the new hospital accounting system is the product of the new medical system reform process. In the process of gradually promoting the reform of public hospitals, we should constantly explore and improve it; At the same time, medical institutions should correctly conduct accounting treatment in combination with the system and actual situation, so as to realize the unification of asset book value and physical form management in fixed asset management, and realize the gradual unification of hospital cost and department cost accounting, which plays a practical role in consolidating hospital asset management and optimizing the internal operation management of the hospital.