论文部分内容阅读
卫生部门现行会计制度与财务管理办法有两个,一个是医院会计制发及财务管理办法;一个是卫生事业全额预算单位会计制度及财务管理办法(以下简称全额单位)。随着卫生工作改革的深入发展,有不少乡(镇)的防保机构相继从卫生院分离出来,成立了乡(镇)防保站,行政上与卫生院平级,经济上单独核算。乡(镇)防保站的财务核算
There are two current accounting systems and financial management methods in the health department. One is the accounting system for hospital accounting and financial management; the other is the accounting system and financial management method for full-budget accounting of health services (hereinafter referred to as the “flat-rate unit”). With the deepening of the reform of health work, many township (town) anti-insurance organizations have been separated from health centers one after another. Township (town) anti-insurance stations have been set up, administratively affiliated with health centers, and economically accounted for separately. Township (town) health insurance station financial accounting