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目前,医疗卫生、计划生育体制和财务会计制度进行了一系列的改革,在这个时代背景下,对基层医疗卫生和计划生育机构财务会计制度方面如何跟上改革的步伐,提出了新的要求。笔者就部分基层单位的会计核算、财务管理状况及会计基础工作进行了一次调查,发现基层医疗卫生计划生育机构会计核算及财务管理上存在的问题令人堪忧。基层单位财务人员短缺、人员素质参差不齐,承担实施新的会计财务制度存在问题。代理记账这一社会性会计服务制度可以帮助基层医疗卫生和计划生育机构解决这一问题,从而进一步完善它的资产管理,加强基层医疗卫生机构财务管理。
At present, the health care, family planning system and financial accounting system have undergone a series of reforms. Under this background, new requirements have been put forward on how the financial accounting system of primary health care and family planning institutions keeps pace with the reform. The author conducted a survey on the accounting, financial management and accounting basis of some grass-roots units and found that the problems in the accounting and financial management of the primary health care family planning institutions are worrying. The shortage of financial staff in grass-roots units and the uneven quality of personnel have the problems of implementing the new accounting financial system. Acting accounting This social accounting service system can help primary health care and family planning institutions to solve this problem, so as to further improve its asset management and strengthen the financial management of primary health care institutions.