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财务集中核算模式的应用对于提高基层医疗机构财务会计工作的质量和效益有着重要的作用,但是目前我国基层医疗卫生机构在财务集中核算的应用方面还存在较多的不足,需要引起相关人员的特别重视。本文先简要分析了在基层医疗机构推行财务集中核算的重要作用和意义,然后概述目前我国基层医疗机构财务集中核算中出现的问题,最后就应该如何加强财务集中核算提出例如若干建议。
The application of centralized financial accounting model plays an important role in improving the quality and effectiveness of financial accounting in primary medical institutions. However, there are still many deficiencies in the application of centralized financial accounting in primary health care institutions in our country, Pay attention. This article first briefly analyzes the important role and significance of implementing centralized financial accounting in primary medical institutions, and then summarizes the problems that occur in the centralized financial accounting of primary medical institutions in our country. Finally, we should make some suggestions such as strengthening financial centralized accounting.