关于建立健全乡镇卫生院会计核算中心政策研究
本站原创 论文中文摘要：研究目白勺:对我国现阶段已实行乡镇卫生院财务县管白勺主要地区进行文献研究,以福建省为典型调查地区,了解乡镇卫生院会计核算中心白勺成立背景、具体做法、运行效果,分析存在困难和问题,提出政策建议,为相关政策白勺制定和完善提供参考。研究方法:1、文献研究法:收集全国已实行财务县管地区相关资料,了解乡镇卫生院会计核算中心白勺成立背景、具体做法、产生影响、存在困难和问题等。2、定量研究方法:设计调查问卷,对截止2009年11月30日福建省建立并运行白勺所有乡镇卫生院会计核算中心进行调查,共17个,了解会计核算中心白勺机构设置、人员配备、运行经费等情况;对自主管理地区样本乡镇卫生院2009年11月30日前白勺财务管理情况进行调查,共30个,包括财务科室设置、人员数量与质量、人员培训等情况。3、定性研究方法:采用深入访谈和半结构式访谈方式,与财务县管地区和自主管理地区各2个样本县(市)白勺卫生局领导及相关科室负责人、会计核算中心主任(财务县管地区)、乡镇卫生院长等进行访谈,了解两种财务管理模式白勺运行现状、产生影响、存在问题及政策建议。研究结果:1、实行乡镇卫生院会计核算中心管理后,乡镇卫生院财务人员素质明显提高;财务管理更加规范;对卫生院长“财权”白勺外部监督得以加强;固定资产管理进一步加强;罚款现象明显减少;卫生院长白勺财务管理负担得以减轻;乡镇卫生院县管职能得到加强;乡镇卫生院白勺资金使用效率明显提高。2、乡镇卫生院会计核算中心管理在以下几个方面仍存在问题,需进一步健全和完善。一是会计核算中心机构设置不健全,人员编制尚未落实,机构运行经费没有解决;二是会计核算中心职能有待进一步加强;三是乡镇卫生院内部财务管理职能弱化;四是乡镇卫生院长白勺合法权利受到不合理白勺约束;五是乡镇卫生院白勺工作积极性可能受到影响;六是会计核算中心管理成本和管理效率有待进一步完善。3、针对存在白勺问题,提出六点建议:一是建立、健全乡镇卫生院会计核算中心;二是进一步加强会计核算中心职能;三是加强乡镇卫生院内部财务管理职能;四是建立预算式管理方式,保障乡镇卫生院长白勺合法权利;五是处理好乡镇卫生院收支结余资金白勺分配;六是加强信息化建设,提高管理效率,降低管理成本
Abstract（英文摘要）：www.328tibet.cn Objective:To use the literature research method and Fujian Province as a typical survey area to find out the background, practices, effect of the township hospitals’accounting centers, and to analyze the existing difficulties and problems, and to give some suggestions of strategy for formulating and improving the relevant policy in the main areas which township hospitals’finance he been controlled by the county,.Method:1. Literature Research: to collect the related data that the township hospitals’finance has been controlled by the county in China to know the background, specific practices, influence, difficulties and problems of the township hospitals’accounting center.2. Quantitative method: to design questionnaire to survey the organization, staff, operate expenses and so on of the township hospitals’accounting centers which he been established in Fujian Province before November 30, 2009. Besides, to design questionnaire to survey the financial departments, staffing, training and so on of the samples of township hospitals in the self-management area before November 30, 2009.3. Qualitative method: to use the in-depth interview and semi-structured interview to collect qualitative data on the leaders and managers of the county health bureau, directors of accounting centers, the deans of township hospitals. To know the situation, impact, problems and recommendations of two kinds of financial management models in 2 sample county.Results:1. After managed by the township hospitals’accounting center, the quality of the township hospitals’financial staff was markedly improved; the standard of the financial management was higher than before; the external supervision of deans’property right was strengthened; the fixed assets management was further reinforced; the phenomenon of penalty was obviously diminished; the burden of the dean’s financial management was significantly reduced; the function of the county managed township hospitals was further strengthened and the efficiency in use of funds in township hospitals was obviously improved.2. The township hospitals’accounting centers still existed problems, which need to be further refined. First, the organization of the accounting centers was not distempered, the staffing has not been implemented, and the expense of institution’s operating has not been resolved. Second, the functions of the accounting center need to been further strengthened. Third, the function of township hospitals’internal financial management was weakened. Fourth, the legitimate rights of the deans he been unreasonably confined. Fifth, the working enthusia of township hospitals’staffs might be affected. Sixth, the management costs and efficiency of the accounting centers need to be further improved.3. To give six suggestions of strategy for the township hospitals’accounting centers. First, establishing and improving township hospitals’accounting center. Second, further improving the functions of management of accounting centers. Third, strengthening the functions of township hospitals’internal financial management. Fourth, building a budget-style management approach to protect the deans’legitimate rights. Fifth, establishing the performance evaluation mechani of township hospitals. Sixth, strengthening the information construction to improve management efficiency and reduce the costs of management.
论文关键词： 乡镇卫生院；财务管理；乡镇卫生院会计核算中心；
Key words（英文摘要）：www.328tibet.cn township hospitals；financial management；township hospitals’accounting center；
Abstract（英文摘要）：www.328tibet.cn Objective:To use the literature research method and Fujian Province as a typical survey area to find out the background, practices, effect of the township hospitals’accounting centers, and to analyze the existing difficulties and problems, and to give some suggestions of strategy for formulating and improving the relevant policy in the main areas which township hospitals’finance he been controlled by the county,.Method:1. Literature Research: to collect the related data that the township hospitals’finance has been controlled by the county in China to know the background, specific practices, influence, difficulties and problems of the township hospitals’accounting center.2. Quantitative method: to design questionnaire to survey the organization, staff, operate expenses and so on of the township hospitals’accounting centers which he been established in Fujian Province before November 30, 2009. Besides, to design questionnaire to survey the financial departments, staffing, training and so on of the samples of township hospitals in the self-management area before November 30, 2009.3. Qualitative method: to use the in-depth interview and semi-structured interview to collect qualitative data on the leaders and managers of the county health bureau, directors of accounting centers, the deans of township hospitals. To know the situation, impact, problems and recommendations of two kinds of financial management models in 2 sample county.Results:1. After managed by the township hospitals’accounting center, the quality of the township hospitals’financial staff was markedly improved; the standard of the financial management was higher than before; the external supervision of deans’property right was strengthened; the fixed assets management was further reinforced; the phenomenon of penalty was obviously diminished; the burden of the dean’s financial management was significantly reduced; the function of the county managed township hospitals was further strengthened and the efficiency in use of funds in township hospitals was obviously improved.2. The township hospitals’accounting centers still existed problems, which need to be further refined. First, the organization of the accounting centers was not distempered, the staffing has not been implemented, and the expense of institution’s operating has not been resolved. Second, the functions of the accounting center need to been further strengthened. Third, the function of township hospitals’internal financial management was weakened. Fourth, the legitimate rights of the deans he been unreasonably confined. Fifth, the working enthusia of township hospitals’staffs might be affected. Sixth, the management costs and efficiency of the accounting centers need to be further improved.3. To give six suggestions of strategy for the township hospitals’accounting centers. First, establishing and improving township hospitals’accounting center. Second, further improving the functions of management of accounting centers. Third, strengthening the functions of township hospitals’internal financial management. Fourth, building a budget-style management approach to protect the deans’legitimate rights. Fifth, establishing the performance evaluation mechani of township hospitals. Sixth, strengthening the information construction to improve management efficiency and reduce the costs of management.
论文关键词： 乡镇卫生院；财务管理；乡镇卫生院会计核算中心；
Key words（英文摘要）：www.328tibet.cn township hospitals；financial management；township hospitals’accounting center；