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摘要: 财务管理是器官获取组织(OPO)运行管理中的核心和难点,尚无经验可循。鉴于器官捐献业务内容和资金收支的复杂性,现阶段OPO财务管理存在体制不合理、财务风险意识淡薄、财务管理目标取向模糊、财务人员素质不高,以及缺乏系统的评价指标和有效的监督机制等问题。为准确反映OPO的财务状况和器官捐献工作推进情况,必须借助科学的手段、准确的数据,对筹资、投资、耗费、收入和分配等各个环节以及各种资产形态进行有效管理,建立切实可行的会计制度、管理制度以及相关规范与标准,设立专职财务人员,构建器官捐献经费信息化管理平台,实行财务专项管理、严格的成本核算和内部控制管理,确保财务信息的正确性和一致性,促进器官捐献经费管理的科学化、透明化、精细化,最大程度地体现器官捐献事业的公益性。
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