基层医疗卫生机构支出是指基层医疗卫生机构开展医疗卫生服务及其他活动发生的资金耗费和损失。本文根据《基层医疗卫生机构会计制度》内容,结合自己会计工作实际,介绍基层医疗基层医疗卫生机构支出及其内容,并对其会计核算方法做出举例解释,以期指导基层医疗机构会计人员做好支出的会计核算工作。 Primary health care expenditure refers to the primary health care institutions to carry out medical and health services and other activities of the capital expenditure and losses. Based on the content of “Accounting System of Primary Health Care Institutions” and the actual accounting practice, this paper introduces the expenditures and contents of primary health care institutions in primary health care and gives an example to explain their accounting methods in order to guide the accounting staff in primary health care institutions Expenditure of accounting work.