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目前,我国对基层医疗卫生机构加强了经济管理,为了保证财务收支的透明性,很多地方开始实行卫生系统的会计集中核算。本文论述财务集中核算现状、会计集中核算在卫生系统的作用、新时期卫生系统会计集中核算的完善策略,从而建立规范的财务管理运行体制,加强专项资金的管理,提高卫生经费使用效率,确保卫生工作顺利开展,促进我国卫生事业健康发展。
At present, our country has strengthened the economic management to primary medical and health institutions. In order to ensure the transparency of financial revenues and expenditures, many places have begun accounting centralized accounting in the health system. This article discusses the status quo of financial centralized accounting, the role of accounting centralized accounting in the health system, the sound accounting of health systems accounting in the new era, so as to establish a standardized operating system of financial management, strengthen the management of special funds, improve the utilization of health funds and ensure the health Work smoothly to promote the healthy development of China’s health.