十年来我县首创的基层医疗卫生机构财务集中核算模式被作为成功的经验在多地推广应用,先进的管理方式和管理理念也被同行业视为成功的法宝,争相效访。通过财务集中核算对于加强单位财政资金管理,规范会计核算和财务管理工作都起到了重要作用,同时也存在着因为各基层医疗卫生机构经济业务有各自的特殊性在运作过程中需要不断改进的方面。文章通过对实施财务集中核算中的一些经验、实施过程中的一些局限及启示进行分析,以促进财务管理工作适应基层医疗卫生机构的长远发展。 In the past decade, the county-level primary medical and health institutions’ centralized financial accounting model has been widely applied as a successful experience. The advanced management methods and management concepts have also been regarded as the magic weapon of success by the same industry and competed for visits. Through the centralized financial accounting for the strengthening of unit financial fund management, standardize accounting and financial management have played an important role, but also because there are various aspects of the economic operation of the primary health care institutions in the operation process needs continuous improvement aspects . This article analyzes some of the experiences in the implementation of financial centralized accounting, some limitations in the implementation process and its enlightenment so as to promote the financial management to adapt to the long-term development of primary health care institutions.