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我国很多地区推进基本药物制度的改革,在基层医疗卫生机构来进行收支两条线的管理目前还面临着很多的矛盾。如医疗卫生机构中的汇集核算部分与医疗收费的收入性质之间的矛盾。实行收支两条线的管理工作也会使得经济薄弱地区的财政,对于基层的财务管理方面也会给予很大的压力。本文就如何保证基层医疗卫生机构实行收支两条线的管理进行了一些思考。
In many areas of our country, the reform of the basic drug system is being promoted. There are still many contradictions in the management of the two lines of revenue and expenditure in primary health care institutions. Such as the contradiction between the pooled accounting component of health care facilities and the nature of revenue from medical charges. The management of the two lines of income and expenditure will also result in the fiscal deficits in the economically disadvantaged areas and exert great pressure on the financial management of the grassroots. This article on how to ensure that primary health care institutions to implement two lines of revenue and expenditure management made some thinking.