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我们于1988年初,对国家用于乡镇(中心)卫生院的卫生经费管理方法作了改革,实行了“定额记帐,统一管理,低息贷款,调剂使用”的管理方法。实践证明,这一管理方法,使有限的卫生事业经费,得到了相对集中,提高了资金的使用效益,增强了医疗单位的活力。一、具体做法 1、定额记帐。国家卫生事业经费,在提取适当比例的预防保健、人才培训、考核奖励和必要的业务统筹费用后,按各单位的在编人员和业务量各占50%的比例计算,核定单位年度经费分配指标,其中的50%在上半年内下拨给各单位,其余
At the beginning of 1988, we reformed the national health expenditure management method used in the township (central) hospitals and implemented the management methods of “fixed bookkeeping, unified management, low-interest loans, and adjustments”. Practice has proved that this management method has enabled limited funds for health services to be relatively concentrated, improving the efficiency of the use of funds and enhancing the vitality of medical units. First, the specific approach 1, the fixed amount of accounting. The national health expenditures shall be calculated according to the ratio of 50% of the staff and business volume of each unit after extracting the appropriate proportion of preventive health care, talent training, assessment awards, and necessary business coordination costs. Of which 50% were allocated to all units in the first half of the year, and the rest