| 新财务会计制度下基层医疗卫生机构财务管理浅析 |
| |
| 引用本文： | 陆红娟.新财务会计制度下基层医疗卫生机构财务管理浅析[J].中国农村卫生事业管理,2011,31(9):938-939. |
| |
| 作者姓名： | 陆红娟 |
| |
| 作者单位： | 浙江省宁波市卫生局,浙江宁波,315010 |
| |
| 基金项目： | 浙江省卫生经济学会计划项目 |
| |
| 摘 要： | 在医药卫生体制改革的大背景下,新基层医疗卫生机构财务会计制度应运而生,对基层医疗卫生机构财务管理提出了新的要求。文章从预算管理、收支结余管理、资产负债管理等方面对加强基层医疗卫生机构财务管理进行了探讨。
|
| 关 键 词： | 会计制度 基层 医疗卫生 财务管理 |
Finance management under the new financial accounting system |
| |
| Lu Hong-juan.Finance management under the new financial accounting system[J].Chinese Rural Health Service Administration,2011,31(9):938-939. |
| |
| Authors: | Lu Hong-juan |
| |
| Institution: | Lu Hong-juan(Health Bureau of Ningbo City,Ningbo,Zhejiang 315010,China) |
| |
| Abstract: | Under the circustances of health system reform,the new financial accounting system for basic-level healthcare organizations was brought about.Some new requests of the new financial accounting system for basiclevel healthcare organizations were raised.Some suggestions,which mainly included budget management,surplus management and assets in debt management,were discussed in this paper. |
| |
| Keywords: | new financial accounting system basic-level medicine finance management |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
