对乡镇卫生院实行会计集中核算管理的思考

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近年来,随着社会经济的快速发展和我国医疗体制改革的不断深化,为进一步对乡镇卫生院加强财务管理,不断提高其会计财务管理质量,当前正在推行会计集中核算管理机制,即对乡镇卫生院的医疗财务实行集中管理,以期能够提高财政资金应用效益。本文将对当前乡镇卫生院的会计核算应用、取得的成效以及实践中存在的一些问题进行分析,并在此基础上提一些建设性建议,以供参考。 In recent years, with the rapid development of social economy and the continuous deepening of medical system reform in our country, in order to further strengthen the financial management of township hospitals and improve the quality of financial management of accounting, the central accounting accounting mechanism is currently being implemented, Hospital medical finance centralized management, with a view to improve the effectiveness of financial funds. This article will analyze the current accounting application of township hospitals, the effectiveness and some problems in practice, and on this basis, some constructive suggestions for reference.
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