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《中共中央、国务院关于卫生改革与发展的决定》(以下简称《决定》)要求“卫生机构要加强经济管理”,要“规范财务行为”。搞好财务管理首先要规范财务行为。财政部8号令颁布,从1997年1月1日施行的《事业财务规则》(以下简称《规则》)第一条对制定事业财务规则的目的讲得非常清楚:“为了规范事业单位的财务行为……保障事业单位健康发展。”《规则》是全国各级各类事业单位财务制度最基本、最高层次的法规。事业单位的财务工作必须按照《规则》严格执行。 我体会到,《规则》的基本内容主要有两条:一是收支统管;二是改革核算管理形式。
The Decision of the Central Committee of the Communist Party of China and the State Council on Health Reform and Development (hereinafter referred to as the “Decision”) requires that “health agencies must strengthen economic management” and “standardize financial behavior.” To do a good job in financial management, we must first standardize financial behavior. The Ministry of Finance’s Order No. 8 was promulgated. From the “Business Financial Rules” (hereinafter referred to as the “Rules”) that took effect on January 1, 1997, the purpose of formulating business financial rules was very clear: “In order to regulate the financial behavior of public institutions. ... to ensure the healthy development of public institutions.” The “Rules” are the most basic and highest-level laws and regulations for the financial systems of various institutions at all levels. The financial work of institutions must be strictly enforced in accordance with the Rules. I have learned that the basic content of the “rules” is mainly two: First, the income and expenditure management; Second, the reform of accounting management.