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作者通过对财政部制发的《基层医疗卫生机构会计制度(征求意见稿)》的学习,就该制度对“修正的收付实现制”会计核算模式作出探讨和分析,提出了相应建议。
The author of the Ministry of Finance issued by the “basic medical and health institutions accounting system (draft)” study on the system on the “revised payment system” accounting model to explore and analyze, put forward the corresponding recommendations .