新型农村合作医疗定点基层医疗机构如何加强财务管理
马幼鸿;高民
【期刊名称】《中国卫生经济》 【年(卷),期】2013(000)012
【摘要】The funds of New Rural Cooperative Medical System, including the input of the state, the collective and personal, must be strictly managed and reasonably used, so as to implement the New Rural Medical System Policy well and contribute all the participated peasants. It analyzed the needs of improving the level of accounting personnel qualifications, account settings, original vouchers quality, price, charge management and medicine management process in Financial management of primary medical institutions, and put forward suggestions on improving the accounting training, access, medicine purchasing, selling and storage management, information management, information disclosure, supervision and inspection in financial management of primary medical institutions.%新型农村合作医疗资金包含国家、集体、个人三方面利益的投入，必须严格管理、合理使用，才能把新型农村合作医疗政策贯彻好，惠及全体参合农民。文章对基层医疗机构财务管理有待提高的会计人员资质、账目设置水平、原始凭证质量、物价收费管理以及药品管理流程等方面进行了分析，提出了从会计人员培训、岗位准入、药品进销存管理、信息管理、信息公开以及监督检查等方面入手加强基层医疗机构财务管理的若干建议。
新型农村合作医疗定点基层医疗机构如何加强财务管理
