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医疗机构的运营环境随着医疗卫生体制与财政财务管理体制不断向上发展的趋向而发生了较大的改变,经济活动的变化很大,也越来越复杂,这就非常需要对基层医疗卫生机构的财务会计管理机制进行一系列的健全与完善措施,有效的加强内部控制与外部监督制度,使财务信息得到十分准确的核算并且能够良好反映,对管理监督各个方面的需求进行较大程度上的满足。为了能够更加良好的去适应社会主义市场经济与医疗卫生事业发展各方面的需求,有效的强化基层医疗卫生机构财务管理与监督,使财务行为得到进一步相应的规范,提高资金的使用效益,本文就基层医疗卫生机构财务管理进行探讨。
The operating environment of medical institutions has undergone great changes with the tendency of the medical and health system and the financial and financial management system to constantly develop upward. The changes in economic activities have become more and more complex. This is a great challenge to the medical institutions at grassroots level A series of sound and perfect measures were taken to effectively improve the internal control and external supervision system so that the financial information can be fairly accurately accounted for and well reflected and the demand for various aspects of management and supervision to a large extent Satisfy. In order to be able to better meet the needs of all aspects of the socialist market economy and the development of medical and health services, and to effectively strengthen the financial management and supervision of primary health care institutions, so that financial behavior can be further appropriately regulated and the efficiency of capital utilization enhanced Discussion on the Financial Management of Primary Medical and Health Institutions.