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随着农村卫生工作的加强,初级卫生保健工作的广泛开展,乡镇卫生院各种预算外资金收入近年来不断增多。因此,加强对乡镇卫生院预算外资金的管理审计已显得越来越重要,本文对乡镇卫生院预算外资金的管理审计作如下探讨。1 卫生院预算外资金发展迅速1.1 开展各种有偿服务收入近几年来预防保健工作已由原来的无偿投入,逐步转入有偿服务。“计划免疫保偿”和“妇幼保健有偿”服务,是卫生改革的一大成果,在全国范围内得到迅速推广。卫生院在从事预防注射、健康检查、卫生检测、妇幼保健等预防保健工作的预算外资金收入越来越大。
With the strengthening of rural health work and the extensive development of primary health care, various extra-budgetary funds of township health centers have been increasing in recent years. Therefore, it has become increasingly important to strengthen the management and audit of extra-budgetary funds in township and township hospitals. This article discusses the management audit of extra-budgetary funds of township hospitals as follows. 1 The development of extra-budgetary funds in the hospitals is rapid. 1.1 The development of various types of paid services The prevention and health care work in recent years has been gradually transformed into paid services from the original unpaid input. The “planned immunization and compensation” and “mother and child care paid for” services are major achievements in health reform and have been rapidly promoted nationwide. Health care institutions are investing in preventive health care such as preventive injections, health checks, hygiene tests, and maternal and child health care.