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根据国务院医改工作的统一部署,新财务会计制度于2012年1月1日起在全国范围得到了执行,这在一定程度上调整了基层医疗卫生机构体制,也增加了对其医疗卫生方面的经费投入,而且也促进了新型农村合作医疗制度的实施,同时也强化了基层医疗卫生机构的预算约束,使得收支划分更为合理,更加完善了其机构的激励机制,而这势必会对基层医疗卫生机构运行产生一定影响。本文结合基层医疗卫生机制新财会制度特点,探讨其对基层医疗卫生机构运行的影响。
According to the unified plan of the State Council’s work on medical reform, the new financial and accounting system has been implemented across the country since January 1, 2012, which has to some extent adjusted the system of grassroots medical and health institutions and increased the funding for its medical and health care Investment, but also to promote the implementation of the new rural cooperative medical system, but also strengthen the budget constraints of primary health care institutions, making the income and expenditure more reasonable, and more perfect its institutional incentives, which is bound to grassroots health care Health agencies have some impact on the operation. This paper combines the characteristics of the new accounting system of primary medical and health mechanisms to explore its impact on the operation of primary health care institutions.