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为规范财务管理,强化系统监管,根据国家卫生计生委的要求,我国很多地方开始试点医疗卫生机构会计集中核算。会计集中核算在规范会计核算行为、促进会计队伍的专业化建设、规范会计基础工作、提高会计信息质量、提高资金使用效益等方面发挥了积极作用。但会计集中核算也发现了一些新的问题有待解决,本文主要陈述我县会计集中核算过程中发现的利弊,并提出了具体的对策和建议来加以完善。
In order to standardize financial management and strengthen system supervision, according to the requirements of the State Health and Family Planning Commission, many places in our country have started to pilot centralized accounting of medical and health institutions. Centralized Accounting Accounting plays a positive role in regulating accounting behavior, promoting the professionalization of accounting teams, standardizing the basic work of accounting, improving the quality of accounting information, and improving the efficiency of capital utilization. However, accounting centralized accounting also found some new problems to be solved. This article mainly states the advantages and disadvantages found in the county accounting centralized accounting process and puts forward specific countermeasures and suggestions to be perfected.