新的基层医疗卫生机构会计制度实施4年来,对于规范财务行为,体现基层医疗卫生机构公益性,促进基层医疗卫生机构健康发展,起了重要作用,但也存在不少问题,有制度本身设计问题也有基层会计人员理解执行问题,需要在实践中不断补充和完善,特别是某些特殊和疑难会计事项的处理应予明确。 The implementation of the new primary medical and health institutions accounting system has played an important role in regulating financial behavior, reflecting the public welfare of primary health care institutions and promoting the healthy development of primary health care institutions. However, there are still many problems, including the design of the system itself There are also grass-roots accountants to understand the implementation of the issue, the need to continue to supplement and improve in practice, in particular, the handling of certain special and difficult accounting issues should be clear.