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基层医疗机构会计集中核算是医疗体制改革的需要,也是改善基层医疗机构财务管理能力薄弱的需要。会计核算中心成立后,积极的推动了卫计系统财务工作的发展,但随着会计集中核算工作的深入运行,逐步的暴露出弱化了财务人员业务能力、会计信息不畅通、全面财务监督不到位等弊端,如何进一步强化核算中心的核算和监督职能,针对这些问题本文提出相应的应对措施。
Centralized accounting of primary medical institutions is the need of medical system reform and the need to improve the weak financial management capacity of primary medical institutions. After the founding of the accounting center, it actively promoted the development of the financial work of the system. However, with the further operation of centralized accounting, it gradually exposed the weakening of the financial staff’s business ability, the unbalanced accounting information and the lack of comprehensive financial supervision And other drawbacks, how to further strengthen the accounting center accounting and supervision functions, in response to these problems this paper put forward corresponding measures.