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卫生事业单位是指从事防病治病、医疗科研教育等医疗卫生工作的机构,主要有卫生部门所属的城市综合医院、专科医院、中医医院、城市街道医院、农村卫生院、以及卫生防疫站、专科防治所,药品检验所、卫生检疫所、妇幼保健机构、中等卫生学校等。卫生事业单位财务管理的内容包括:预算管理、收入管理、支出管理、财产物资管理以及财务分析和监督
Health institutions refer to institutions engaged in prevention and treatment of diseases, medical research and education, and other medical and health work. They include urban general hospitals, specialist hospitals, Chinese medicine hospitals, city street hospitals, rural health centers, and health and epidemic prevention stations, which are subordinate to the health sector. Specialist clinics, drug inspection institutes, health and quarantine stations, maternal and child health institutions, and secondary health schools. The financial management of health institutions includes: budget management, income management, expenditure management, property and material management, and financial analysis and supervision.