Problems and Improvement of Accounting Treatment about Accepting Donation in Hospitals / 中国卫生经济
Chinese Health Economics
;
(12): 94-96, 2017.
Article
in Chinese
| WPRIM
| ID: wpr-620758
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.
Full text:
Available
Index:
WPRIM (Western Pacific)
Language:
Chinese
Journal:
Chinese Health Economics
Year:
2017
Type:
Article
Similar
MEDLINE
...
LILACS
LIS