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基层医疗机构的财务情况受会计核算的直接影响,目前会计核算主要选择的是集中核算法,该手段将贪污、腐败发生率一定程度的降低,同时还将财务数据准确性提升,然而受制度不完善等因素的影响,使得监督核算的难度增加。基于此,本文将对会计集中核算的作用进行探讨,并将可行性策略提出,使会计集中核算沿着规范化、制度化和科学化方向发展。
The financial situation of primary medical institutions is directly affected by accounting. At present, the main choice of accounting is centralized accounting, which reduces the incidence of corruption and corruption to a certain extent and improves the accuracy of financial data. However, Improve the impact of other factors, making it more difficult to monitor the accounting. Based on this, this article will discuss the role of accounting centralized accounting, and put forward the feasibility strategy, so that accounting centralized accounting along the direction of standardization, institutionalization and scientific development.