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我市现有乡镇卫生所43个,卫生技术人员532人,他们在对60多万农村人口的初级医疗保健中起到了应有的作用。然而,这些卫生所的财务管理多数不健全,帐目不清的现象也较严重。一是有些卫生所的领导人缺乏财务管理知识,加之会计人员兼职多、不固定;二是药品管理人员业务素质差,划价不准确,又不及时进行调整,造成药价忽高忽低,甚至有的盘盈药品落入个人手中;二是有的卫生所对药房药品、药库药品不分别核算成本,笼统地采取盘存计销办法,将药品优惠回扣放进小金库或进个人腰包;四是有的为了招徕生意,给病人多开医药费收据,或
There are 43 township clinics and 532 health technicians in our city, which play their due role in the primary health care of more than 600,000 rural population. However, most of the financial management of these clinics is not sound and accounting is unclear. First, some leaders of health clinics lack the knowledge of financial management, combined with the fact that accounting staff have more part-time jobs and are not fixed. Second, the quality of drug administrators is poor and their prices are inaccurately adjusted and they are not adjusted in time. As a result, drug prices fluctuate suddenly or even lower, Some Oiling medicines fall into the hands of individuals; Second, some health clinics on pharmacy drugs, drugstore drugs are not accounted for the cost of a general approach to take inventory and sales, the drug discount rebates into the small vault or into personal pockets; Yes, in order to attract more business, give the patient more medical bills, or