社区卫生服务机构收支两条线管理的实施路径

The Pathway to Implement Separation of Revenue and Expenditure Budgets (SREB) in Community Health Service (CHS) Institutions

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。

Two stages are involved in implementing SREB in CHS institutions. The first stage is preparation work, including establishing organizational security system and technological supporting system. The government, health administrative department and CHS institutions make full preparations. The second stage invotves in concreting practice with budget, monitoring and management of revenue and expenditure, and implementation of counterpart systems being the key steps. Conclusions are dropped that, in the process of all the regions, that pilot SREB should master these routinely key points and update their schemes according to local conditions on the purpose of implementing SREB successfully and achieving positive outcomes.