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社区卫生服务机构实施收支两条线管理包括两个阶段:一是前期准备工作,包括建立组织保障体系和技术支撑体系,政府、卫生行政部门及社区卫生服务机构分别做好相应准备工作;二是具体实施过程,其关键环节包括收支预算、收支的监控与管理、配套制度的实施。最后提出,各地在试点过程中需要把握这些规律性要点,并要结合实际进行方案调整,以确保收支两条线管理稳步推进,并产生积极效果。
Community health service agencies to implement revenue and expenditure management of two lines includes two stages: First, preparatory work, including the establishment of organizational security system and technical support system, the government, health administrative departments and community health service agencies, respectively, to make the appropriate preparations; Is the specific implementation process, the key aspects of revenue and expenditure budget, revenue and expenditure control and management, supporting the implementation of the system. Finally, it is suggested that all the localities need to grasp the key points of these regularities in the pilot process and adjust the programs in light of the actual conditions so as to ensure steady progress in management of revenue and expenditure and have a positive effect.