目前,为了使我国的基层卫生院向公众提供更好的卫生服务,必须加强基层卫生院的自我管理力度,促进会计集中核算的实施,进一步提高资金管理效率,使卫生院的财务管理不断朝着合理化、规范化的方向发展。本文从目前基层卫生院在核算方面存在的问题出发,对如何提高会计集中核算质量提出了几点建议。 At present, in order to provide our country’s primary health care hospitals with better health services to the public, it is necessary to strengthen the self-management of grass-roots hospitals, to promote the implementation of accounting centralized accounting, to further improve the efficiency of capital management, so that the financial management of hospitals continue to move towards Rationalization and standardization of the direction of development. This article from the current primary health care institutions in the accounting problems that exist, on how to improve accounting centralized accounting quality made a few suggestions.