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如今越来越多的基层医疗卫生机构在核算方式上已经采用了会计集中核算的方式,尤其是自2010年国家实行基本药物制度至今,会计集中核算方式的推行,极大程度上响应了国家政策的要求,与此同时,满足了社会的需求,在很多方面都体现了其重要性。这种核算方式不仅能够更客观的反映基层医疗卫生机构的收支情况,而且能够加强核算业务的专业化程度,一定程度上提高了核算质量和核算效率。在核算过程中,仍然有很多纰漏,影响到了医疗机构会计信息的可信度和合法性及其完整性,需加以重视。由此可知,解决这些问题,我们需要加强完善基层医疗卫生机构会计集中核算,文章讨论基层医疗卫生机构的会计集中核算的实行。
Nowadays, more and more grassroots medical and health institutions have adopted accounting centralized accounting methods, especially since the implementation of the basic drug system in China so far since 2010, the implementation of centralized accounting methods has greatly responded to the national policy At the same time, the demands of society have been met and their importance has been demonstrated in many ways. This way of accounting can not only more objectively reflect the income and expenditure of primary medical and health institutions, but also can strengthen the professionalization of accounting operations and improve the quality of accounting and accounting efficiency to a certain extent. In the accounting process, there are still many flaws, affecting the credibility of medical institutions, accounting information and its legitimacy and its integrity, we should pay attention to. Thus we can see that to solve these problems, we need to strengthen the centralized accounting of primary health care institutions, the article discusses the implementation of centralized accounting of primary health care institutions.