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前言目前,国家拨给卫生防疫部门的经费缺乏客观指标,卫生防疫机构的经费预算,资金管理也缺少科学的依据,工作任务与经费之间没有确切的比例,财务活动分析与效益评价也没有具体标准,严重影响着卫生防疫事业的发展和经费效益的提高。成本核算是经费预算管理的基础,是制订收费标准和财务管理的依据。尤其在卫生改革不断深化、卫生防疫系统经济活动十分活跃,管理水平要求逐渐提高的形势下,急需建立适用于卫生防疫机构的现行服务成本核算,规范服务成本核算和经费预算方
Foreword At present, the state allocates funds to the health and epidemic prevention departments for lack of objective indicators, the budget for the health and epidemic prevention agencies, and lack of scientific basis for fund management. There is no definite ratio between work tasks and funds, and financial activity analysis and benefit evaluation are not specific. Standards have seriously affected the development of health and anti-epidemic services and improved the effectiveness of funds. Cost accounting is the basis of budget management and is the basis for formulating charging standards and financial management. In particular, with deepening health reform, active economic activities in the health and epidemic prevention system, and increasing management requirements, it is urgently necessary to establish current service cost accounting for health and disease prevention agencies, and to standardize service cost accounting and budgeting.