Problems and Improvement of Accounting Treatment about Accepting Donation in Hospitals / 中国卫生经济

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.