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基层医疗卫生机构包括乡镇卫生院和社区卫生服务中心,是拥有公益性特点的事业单位,肩负基层的预防保健、基本医疗服务和公共卫生管理的重要使命。在对基层医疗卫生机构的管理过程中,财务管理占据非常重要的地位,为基层医疗卫生机构开展各项工作和未来的可持续发展提供了保障。但就核算中心对基层医疗卫生机构财务管理的结果来看,其财务管理过程中出现了许多漏洞,这些漏洞亟待解决。因此,本文就基层医疗卫生机构财务管理中出现的问题,从会计基础工作管理、内部控制管理、财务监督、财务人员管理这四大方面分析了核算中心应该如何加强基层医疗卫生机构的财务管理。
Primary health care institutions, including township health centers and community health service centers, are institutions that have commonweal characteristics and shoulder the important mission of grassroots prevention and health care, basic medical services and public health management. In the management of primary health care institutions, financial management occupies a very important position for the grass-roots medical and health institutions to carry out the work and future sustainable development has provided a guarantee. However, as far as accounting center’s financial management of primary health care institutions is concerned, there are many loopholes in the financial management process. These loopholes are urgently needed to be solved. Therefore, this paper analyzes the problems that arise in the financial management of primary health care institutions, and analyzes how the accounting center should strengthen the financial management of primary health care institutions from the following four aspects: basic accounting management, internal control management, financial supervision and financial personnel management.