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chuang xin cai wu guan li shou duan ti gao gong li yi yuan cai wu guan li shui ping
Author(s): 
Pages: 54-55
Year: Issue:  8
Journal: Health Economics Research

Abstract:  卫生部等五部委颁发的<关于公立医院改革试点的指导意见>中,强调完善医院财务会计管理制度,严格预算管理和收支管理.然而在贯彻实施过程中,一般公立医院对财务会计工作往往停留在传统的管理层面上,只是在建立健全财务管理制度、严格财务收支标准、履行设备和药品统一招标采购制度、坚持重大经济事项申请审批程序以及财务会计内部控制制度的完善等方面进行修修补补.
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