合作医疗会计制度是合作医疗制度的一个有机组成部分,也是对合作医疗制度的有益补充。因此。通过合作医疗会计制度既要能准确地核算合作医疗的收支情况,便于分析问题,制定决策,又要简便易行,便于操作。主要考虑两条:第一,要考虑广大村级卫生组织的实际。村级卫生组织一般是1至3人,集 The cooperative medical accounting system is an organic part of the cooperative medical system and is also a useful supplement to the cooperative medical system. therefore. Through the cooperative medical accounting system, it is necessary to be able to accurately calculate the balance of payments of the cooperative medical care, facilitate the analysis of problems, and make decisions, while being simple and easy to operate. There are two main considerations: First, consider the reality of the majority of village health organizations. Village health organizations are generally 1 to 3 people.