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卫生系统实行会计集中核算以来,实践中仍存在一定问题有待解决。新时期卫生系统会计集中核算工作的发展需要会计核算中心与基层卫生单位统一思想,明确划分职责归属,在此基础上制定经费开支标准,加强实物资产核查,重塑监督机制。
Since the implementation of accounting centralized accounting system in health, there are still some problems to be solved in practice. The development of accounting centralized accounting in the health system in the new era requires that the accounting center and the primary health units unify their thinking and clearly define their responsibilities and assignments. On the basis of this, they shall set out the expenditure standards, strengthen the verification of physical assets and reshape the supervision mechanism.