论文部分内容阅读
2009年党中央、国务院发布的医改意见、实施方案以及相关的政府卫生投入、公立医院改革等配套文件都对完善财务、会计管理制度,严格预算管理,加强财务监管和运行监督提出明确要求。《医药卫生体制改革近期重点实施方案(2009—2011年)》中指出“公立医院要坚持维护公益性和社会效益原则,以患者为中心。”要求医院“严格医院预算和收支管理,加强成本核算与控制。”为落实医改有关精神的要求,深化财政财务管理体制改革、实现科学
In 2009, the Party Central Committee and the State Council issued the medical reform opinions and implementation plans as well as related government health investment and public hospital reform and other supporting documents that all set clear requirements on improving financial and accounting management systems, strict budget management, and strengthening financial supervision and operational supervision. “Medical and health system reform of the recent implementation of key programs (2009-2011)” pointed out that “public hospitals should uphold the principle of safeguarding public welfare and social benefits, patient-centered.” “Require the hospital to” strict hospital budget and revenue and expenditure management , To strengthen cost accounting and control. “” In order to implement the spirit of medical reform requirements, deepen the reform of financial and financial management system to achieve science