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目的:解决由于医院会计制度规定不完善,造成各医院捐赠业务会计处理不统一的问题。方法:全面梳理有关制度和政策规定,进行规范研究。结果:医院目前的会计处理方法,违背“配比”和“实质重于形式”原则,影响财务报表的真实性和准确性。结论:医院接受社会捐赠是一种重要的筹资方式,应对捐赠资金使用是否受限制进行区分,增设有关科目,改进医院会计制度。
OBJECTIVE: To solve the problem that accounting treatment of donation business in hospitals is not uniform due to the imperfect provisions of hospital accounting system. Methods: To sort out the relevant systems and policies and regulations, to conduct standardized research. Results: The hospital’s current accounting treatment violates the principle of “ratio” and “substance over form”, which affects the authenticity and accuracy of financial statements. Conclusion: The hospital receives social donation is an important way of raising funds, the use of donated funds should be restricted whether or not to distinguish between the addition of relevant subjects to improve the hospital accounting system.