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卫生部和财政部于2010年针对基层医疗卫生机构的财务会计做出相应的制度规定。新财务会计制度强化了预算约束,更加合理划分收支,进一步规范了基层卫生机构的资产管理并设立奖励基金,完善激励机制。新财务会计制度促进医防并重的运营模式的形成,加强了卫生机构内部管理并维护了基层医疗卫生机构的公益性形象。
Ministry of Health and Ministry of Finance in 2010 for the primary health care institutions to make the financial accounting rules and regulations. The new financial accounting system has strengthened budgetary constraints, more reasonable division of revenue and expenditure, further standardized the asset management of grassroots health institutions and the establishment of incentive funds, improve the incentive mechanism. The new financial accounting system promoted the formation of an operation-oriented mode of medical treatment and prevention, strengthened the internal management of health institutions and maintained the commonweal image of primary health care institutions.