实行财务负责人委派制 ,要求由行政主管单位成立财务管理中心 ,对下属单位的财务负责人实行统一考核、委派、调遣、任免、奖惩和管理。委派人员的工资、福利待遇与原单位脱钩 ,直接代表政府主管部门对医疗卫生机构的财务活动和会计活动进行管理 ,并具有独立行使财务监督的职权 Implementation of the appointment system of financial responsible persons, requiring the establishment of financial management center by the administrative unit in charge, the financial unit in charge of subordinate units to implement a unified assessment, appointment, dispatch, appointment, removal, rewards and punishments and management. The salary and welfare of the appointed staff shall be decoupled from the original units and directly represent the government departments in charge of the financial activities and accounting activities of the medical and health institutions and have the power to independently exercise financial supervision