Problems and Improvement of Accounting Treatment about Accepting Donation in Hospitals
10.7664/CHE20170628
- VernacularTitle:医院接受捐赠业务会计处理存在的问题及其改进
- Author:
Yanxia XU
;
Daxi ZHENG
- Keywords:
hospital;
donation business;
accounting dispose
- From:
Chinese Health Economics
2017;36(6):94-96
- CountryChina
- Language:Chinese
-
Abstract:
Objective:To solve the problems that the accounting treatment of donated business of each hospital was not uniform caused by the imperfect provisions of hospital accounting system.Methods:The relevant systems and policies were comprehensively reviewed and regularly analyzed.Results:The current accounting treatment was contrary to the matching and substance over form principle,which effected the authenticity and accuracy of the financial statements.Conclusion:Social donation was an important way of financing in hospital.It needed to divide the donated fund by limited or not limited,set up related subject and improve hospital accounting system.
