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一、改革预防保健机构财务管理背景和环境分析 长期以来,我国的防保机构一直是作为全额事业单位管理的,因而在财务管理上执行的是综合性的财务管理办法,忽略了防保机构的经济性质和特点;而且,少部分省市制定的全额卫生事业单位财务管理办法,也没有随着形势的变化和国家政策的变化而作相应的修改。上述情况导致了防保单位财务管理的“真空”,进而影响到防保事业的改革与发展。
I. Reforming the financial management background and environmental analysis of preventive health care institutions For a long time, China’s anti-insurance institutions have been managed as full-fledged public institutions. Therefore, comprehensive financial management measures are implemented in financial management, ignoring the anti-insurance agencies. The nature and characteristics of the economy; and, the financial management measures for the full amount of health institutions formulated by a few provinces and cities have not been revised accordingly with the changes in the situation and the changes in state policies. The above situation led to the “vacuum” of the financial management of the anti-insurance unit, which in turn affected the reform and development of the anti-insurance business.