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(一)更新理财观念 在长期的计划经济体制下,卫生事业单位的财务管理只是静态地管理现有资金。随着社会主义市场经济的发展和卫生会计制度的改革,转变理财观念显得尤为重要。在财务管理中要逐步树立风险观念、约束观念和责任观念等,使财务管理变被动为主动,在理财过程中主动预测风险,严格按照国家的各项财经法规、财经制度和财务会计制度进行自我约
(I) Updating financial concept In the long-term planned economy system, the financial management of a health institution only statically manages existing funds. With the development of the socialist market economy and the reform of the health accounting system, it is particularly important to change financial concepts. In financial management, it is necessary to gradually establish risk concepts, concepts of constraining, and concepts of responsibility, so that financial management becomes passive and active, and in the process of financial management, it actively predicts risks and strictly follows national financial regulations, financial systems, and financial accounting systems. approximately