摘要
随着我国基本药物制度越来越深入的进行改革,许多社区服务中心都先后采取收支两条线的管理方式。但在具体的实践过程中却出现了许多的问题,亟需相关部门解决这些问题,从而使社区服务中心能够正常有序的开展财政管理工作。本文主要介绍了社区服务中心实行收支两条线管理出现的问题,并根据这些问题提出了相应的解决措施,地方财政部门及社区服务中心应改革服务收费的收入性质、严格执行相关会计制度,而政府也应加大对基层社区服务中心的资金投入,促使收支两条线管理能发挥其最大功效。
along with our country's basic drug system more and more in-depth reform,many community service center has taken two lines of revenue and expenditure management.But in practice,there are many problems,need to related department to solve these problems,so that the community service center to the normal and orderly development of financial management.This paper mainly introduces the emergence of two lines of revenue and expenditure management problems of carrying out community service center,and puts forward some corresponding measures according to these problems,the local financial departments and community service center system of income properties,the strict implementation of the relevant accounting reform service charges,and the government should also increase the grass-roots community service center of capital investment,the two lines of revenue and expenditure management can give ful play to the function.
作者
邹红
ZOU Hong(Jiangsu Province Wuxi City Hongshan New Area street Hongsheng Community Health Center,Wuxi,Jiangsu 214115,China)
关键词
基层医疗机构
收支两条线
管理
Grassroots medical institutions
Two lines of revenue and expenditure
Management
