[1]施慧芳,周欣悦.突发公共卫生事件下公立医院接受捐赠的财务应对[J].卫生经济研究,2021,38(1):69-71.
　SHI Hui-fang,ZHOU Xin-yue.Financial Response to Public Hospitals Accepting Donations under Public Health Emergency[J].Journal Press of Health Economics Research,2021,38(1):69-71.
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突发公共卫生事件下公立医院接受捐赠的财务应对

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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

Title:: Financial Response to Public Hospitals Accepting Donations under Public Health Emergency

Author(s):: SHI Hui-fang; ZHOU Xin-yue; The Second Affiliated Hospital, Zhejiang University School of Medicine, Hangzhou Zhejiang 310009,China

Keywords:: public health emergency; public hospital; accept donations; financial response

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。

Abstract:: 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.

[1] 张利.突发公共卫生事件一级响应下医院接受捐赠的风险管理和应对[J].卫生经济研究，2020，37（3）：20-22.

更新日期/Last Update: 2021-01-07