经1991年整顿医疗机构后,皋兰县基本上村村有了集体卫生所,需要相继建立适应农村卫生所的会计制度。但是,《医院会计制度》只适用于全民所有制医院,集体所有制医院仅作参考,并且前些年卫生所使用的会计制度已与目前经营形式不相适应。为此,我们遵照新《医院会计制度》规定,结合农村卫生所实际,从简出发,按需拟定了《农村卫生所会计制度》。 After the medical institutions were reorganized in 1991, basically villages and villages in Gaolan County had collective health offices, which required the establishment of accounting systems adapted to rural health clinics. However, the “Hospital Accounting System” is only applicable to all-people-owned hospitals, and collectively-owned hospitals are for reference only, and the accounting systems used in previous years have not been adapted to the current business practices. To this end, we have complied with the new “Hospital Accounting System” provisions, combined with the actual situation of rural health clinics, starting from the simple, according to need to draw up the “Country Health Institute accounting system.”