The implementation of the governmental accounting system has had an important impact on the accounting of primary medical and health institutions. In response to the changes in the new system, starting from the classification adjustment and measurement of the fixed assets of the primary medical and health institutions, the connection between the old and the new accounting system will be discussed. At the same time, in order to improve the fixed asset management after the implementation of the new system, suggestions will be made from asset purchase, accounting, management and information construction.

Baoyan Liu. Accounting and Management of Fixed Assets in Basic Medical and Health Institutions under the Governmental Accounting System. Academic Journal of Business & Management (2021) Vol. 3, Issue 3: 1-6. https://doi.org/10.25236/AJBM.2021.030301.

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