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卫生系统目前一般均实行上级主管单位-卫生局对下属各家医疗机构实行行政与业务管理,实行财务信息集中式管理有利于加强上级主管部门对下级各家医疗机构财务监督管理。包括各医疗单位经济活动的全过程和财务管理的全方位,即财务制度的制定是否行之有效、预算的编制是否切合单位实际、年度经济活动是否严格按照预算执行、资产管理是否到位、收入是否全部入账、支出是否合理、财务计划是否真正落实等各方面的监督等。实行财务信息集中管理后上级主管部门对下级各医疗机构财务监督管理可以从四个方面着手。
At present, the health system is generally implemented at the higher authorities - the Health Department of the subordinate medical institutions in the implementation of administrative and operational management, centralized management of financial information is conducive to strengthening the higher authorities at lower levels of financial institutions to monitor the financial management. Including the whole process of economic activities of all medical units and the full range of financial management, that is, whether the establishment of the financial system is effective, whether the preparation of the budget is in line with the actual unit, whether the annual economic activities are strictly carried out in accordance with the budget, whether the asset management is in place and whether the income is All recorded, the expenditure is reasonable, the financial plan is really implemented and other aspects of supervision. After the implementation of centralized management of financial information, the higher competent departments may start from four aspects of the financial supervision and management of lower-level medical institutions.