基层医疗卫生机构收支规范化管理研究

Research on standardized management of revenue and expenditure of primary medical and health institutions

基层医疗卫生机构作为我国各项医疗卫生工作的主要载体,在社会发展中有着极其重要的作用。当前基层医疗卫生机构在资金管理的环节中风险频发,主要体现在部分单位的资金收支频繁、现金收入量较大,再加上各单位规模扩大、业务量增多,导致财务管理环节舞弊现象频发。因此,基层医疗卫生机构要对收支管理流程形成科学的管理措施,以此有效规范管理体系,防控管理活动中发生的风险,提高各项工作的科学性。

As the main carrier of various medical and health work in China,primary medical and health institutions play an extremely important role in social development.At present,the frequent risks in the capital management of primary medical and health institutions are mainly reflected in the frequent capital income and expenditure of many units,the large amount of cash income,coupled with the ex⁃pansion of the scale of each unit and the increase in business volume,resulting in frequent fraud in the financial management link.There⁃fore,grassroots medical and health institutions should form scientific management measures for the revenue and expenditure management process,so as to effectively standardize the management system,prevent and control risks in management activities,and improve the sci⁃entificity of various work.