基层医疗卫生机构财会制度改革研究——基于政府会计制度背景

Research on financial and accounting system reform of primary health institutions——based on the background of the government accounting system

基层医疗卫生机构财会制度改革面临政府会计制度要求与基层医疗卫生机构财会实务特点之间的矛盾。政策环境、组织特征、财会能力与会计实务等都会影响基层医疗卫生机构财会制度改革,为此,需要根据政府会计制度和基层医疗卫生机构业务特点制定改革实施方案。

The reform of financial and accounting system of primary health institutions faces the contradiction between the requirements of government accounting system and the characteristics of accounting practice of primary health institutions. The policy environment, organizational characteristics, accounting ability and accounting practice will all affect the accounting system reform of primary health institutions. Therefore, it is necessary to formulate the implementation plan of the reform according to the government accounting system and the operational characteristics of primary health institutions.