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目前医疗卫生单位规模逐渐扩大.医疗设备不断更新,经济收入不断增长,其经费来源主要是医疗收入和国家的财政投入,管好用好这笔经费至关重要。浙江省卫生厅为适应社会经济发展的要求,将在省级医疗卫生单位实行财务负责人委派制,被委派人员将代表卫生厅参与对各基层医疗卫生机构的财务和会计活动的管理。这将有利于强化会计监督,有效地减少基层单位投资失误,能最大程度地防止资金外流和资产流失,并保证财务信息的真实性。对此,笔者认为,应做好以下两方面的工作。
At present, the scale of medical and health units is gradually expanding. Medical equipment is constantly being renewed and the economic income is continuously increasing. The main source of funding is medical income and financial input of the country. Managing and using this fund is very important. In order to meet the requirements of socio-economic development, the Zhejiang Provincial Health Department will implement a system of appointment of financial leaders in provincial medical and health units. The appointed personnel will participate in the management of the financial and accounting activities of all primary health care institutions on behalf of the Department of Health. This will help strengthen the accounting supervision, effectively reduce the investment errors of the grass-roots units, and can prevent the outflow of capital and the loss of assets to the greatest extent, and ensure the authenticity of financial information. In this regard, the author believes that the following two aspects should be done.