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乡镇卫生院实行会计委派制,是财务监督机制的重大改革,也是重庆市卫生系统财务管理年活动的重要内容。它在强化会计核算与监督、提高单位资金使用效率和遏制腐败等方面起到了非常重要的作用。但作为一项全新的制度,在重庆市铜梁县近两年的实践中,逐渐暴露出一些问题和矛盾,如不加以解决,势必影响会计委派制的实施效果。笔者就重庆市铜梁县乡镇卫生院会计委派制产生的背景、具体做法、取得成效、存在问题进行了梳理,并对如何解决存在的问题提出了应对措施。
The implementation of accounting appointments by township hospitals is a major reform of the financial supervision mechanism and an important part of the annual financial activities of the health system in Chongqing Municipality. It plays a very important role in strengthening accounting and supervision, improving the efficiency of unit funds utilization and curbing corruption. However, as a new system, some problems and contradictions have gradually emerged in the practice of Tongliang County in Chongqing in the past two years. If not resolved, it will inevitably affect the implementation effect of the appointment system of accounting. The author made a review on the background, concrete practices, achievements and existing problems of accounting committee appraisement of Tongliang County township health centers in Chongqing and put forward countermeasures for how to solve the existing problems.