Аналіз сучасного стану обліку цільового фінансування у комунальних закладах охорони здоров’я

Abstract

У статті розкрито відсутність у нормативних документах з бухгалтерського обліку рекомендацій щодо порядку відображення в обліку операцій про рух цінностей, отриманих як цільове фінансування. За результатами проведеного дослідження запропоновано методику аналітичного обліку на рахунку 48 «Цільове фінансування і цільові надходження», яка дозволяє зручно і прозоро отримувати повну інформацію про одержані кошти й цінності як цільове фінансування, а також їх витрачання за призначенням. The availability of special sources of financing for non-profit utilities, depending on the type of their economic activity, requires a detailed study of the order of accounting for targeted financing in such entities. It is very important to establish an accounting system that provides users with responsible, timely and detailed information about the targeted and effective use of funds received by public health facilities as assistance from the state, other individuals or legal entities. Accordingly, the chosen topic of the article is particularly pertinent.The purpose of the article is to generalize the theoretical foundations and develop practical recommendations for improving the methodology of accounting for targeted funding in public health facilities and utilities.The following scientific methods were used during the research: analysis and synthesis, deductive method, method of analogy, modelling, system approach, method of abstraction. According to the results of the study, it was established that the accounting legislation does not provide recommendations on the procedure for reflection in the accounting and reporting of transactions on the movement of values received as targeted funding. The article identifies the need to recognize targeted funding as a full-fledged object of accounting. The method of analytical accounting on the account 48 «Targeted financing and target receipts» which allows receiving conveniently and transparently the full information on the received means and values as target financing, and also their expenses on purpose are offered.The unfoundedness of methodical approaches to the accounting of receivables in the reflection of operations to obtain funds in the amount of compensation for costs or losses incurred by utilities is described. It was established that the use of sub-account 377 «Settlements with other debtors» was incorrect. Consequently, it is proposed not to recognize such debt, as the state is not a debtor for these transactions.