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基层卫生组织是社会基础设施医疗卫生服务体系中的重要组成部分,基层卫生组织包含了乡镇卫生院和社会医疗服务中心等。按照社会发展的实际要求,国家实行了新的医疗改革,基层医疗机构的主要经营工作就是提供以常见病、多发病诊治为主的基本医疗服务和基本公共卫生服务。根据新医改政策的指示,国家将加大对基层医疗卫生机构的财政投入,这将使得基层医疗机构的运行有了资金保障,将会有利于医疗机构的服务质量的改进和提高。在新的时代背景下,本文将分析新医改后基层医疗机构的变化,并重点探讨基层医疗机构开展成本核算的措施。
Grassroots health organizations are an important part of the health care service system for social infrastructure. The grassroots health organizations include township hospitals and social medical service centers. In accordance with the actual requirements of social development, the state has introduced a new medical reform. The primary operation of grass-roots medical institutions is to provide basic medical services and basic public health services based on common diseases and frequently-occurring diseases. According to the instructions of the new medical reform policy, the state will increase its financial investment in primary medical and health institutions, which will ensure the operation of grass-roots medical institutions with financial protection and will be conducive to the improvement and enhancement of the quality of service provided by medical institutions. In the new era background, this article will analyze the changes of primary medical institutions after the new medical reform, and focus on the primary health care institutions to carry out cost accounting measures.