试谈新会计制度下如何加强基层医疗卫生机构财务管理.docVIP

试谈新会计制度下如何加强基层医疗卫生机构财务管理 　　【摘 要】新会计制度的实施，给我国企业事业单位的财务管理工作带来了挑战。基层医疗卫生机构作为群众就医、看病的基层单位，做好其财务管理工作，不仅能够提升医疗机构的经济效益，同时也能够提高机构的医疗卫生服务水平。基于此，论文首先阐述了新会计制度，然后分析了该制度下基层医疗卫生机构财务管理策略，希望能够提高基层医疗机构的财务管理水平。 　　【Abstract】The implementation of the new accounting system brings challenges to the financial management of Chinas enterprises and institutions. As the basic unit for masses seeking medical treatment， doing well the financial management for the primary-level medical and health institutions can not only enhance the economic benefits of medical institutions， but also can improve the level of health ser