| 摘要: |
| 医院接受社会捐赠是一种重要的筹资方式，但是由于制度规定不完善，有关捐赠业务会计处理各医院做法不一，违背“实质重于形式”原则，影响财务报表的真实性和准确性，文章提出了具体会计处理方法和完善医院对捐赠资金管理制度的建议。 |
| 关键词: |
| DOI： |
|
| 基金项目: |
|
| Problems and Improvement of Accounting Treatment about Accepting Donation in Hospitals |
|
| () |
| Abstract: |
| Social donation is an important way of financing in hospital , but due to regulation is not perfect, the accounting treatment of donation in hospitals is different , this violate "substance over form" principle, and influence the authenticity and accuracy of financial statements, the article puts forward specific accounting treatment method and improve hospital financial management system of donation advice. |
| Key words: |
