摘要
从财务部门管理职能定位出发,梳理了突发公共卫生事件下公立医院接受捐赠的财务特点,提出主动介入基础工作、实行全过程财务监督、规范接受捐赠财务管理等财务应对措施,同时借助政府会计制度核算体系实现专账核算,提升突发公共卫生事件下公立医院接受捐赠的财务应对能力,保证接受捐赠合法合规、捐赠信息真实完整。
From the positioning of the management function of the financial department,this paper combs the financial characteristics of public hospitals accepting donations under public health emergency,and proposes the financial response measures such as active intervention on basic work,implementation of the whole process financial supervision,and standardized financial management of accepting donations,and government accounting system used to realize special account accounting,improve the financial response ability of public hospital to accept donations under public health emergency,and ensure that donations are legal and compliant,and donation information is true and complete.
作者
施慧芳
周欣悦
SHI Hui-fang;ZHOU Xin-yue(The Second Affiliated Hospital,Zhejiang University School of Medicine,Hangzhou Zhejiang 310009,China;不详)
关键词
突发公共卫生事件
公立医院
接受捐赠
财务应对
public health emergency
public hospital
accept donations
financial response
作者简介
施慧芳(1975-),女,浙江杭州人,注册会计师、高级会计师,研究方向:医院财务管理。
