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全科医疗执业管理的内容包括医疗记录、人员管理、信息技术管理、财务管理、会计制度等,其中会计制度是一项非常重要的内容,家庭医生应该对基本的财务关系、财务分析、日常会计和簿记功能有所了解,同时也应该明白会计制度的基本用途。了解会计系统的工作常识能够让家庭医生懂得如何专业理财并以商务的方式运作自己的诊所。我刊从本期开始对国外全科医疗诊所的会计制度进行介绍,以增进我国全科医生对这项制度的了解。
The contents of general medical practice management include medical records, personnel management, information technology management, financial management, and accounting systems. The accounting system is a very important content. The family doctor should have basic financial relationships, financial analysis, and daily accounting. And the bookkeeping function is understood, but also should understand the basic use of the accounting system. Understanding working knowledge in the accounting system enables family doctors to understand how to manage their finances professionally and operate their own clinics in a business manner. From the current issue, I will introduce the accounting system of foreign general practice medical clinics so as to enhance the general practitioners’ understanding of this system.