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通过近几年来对本地区基层医疗卫生机构审计,发现各基层医疗卫生机构普遍存在会计基础工作比较薄弱,财务管理不到位等问题,针对发现的问题提出加强基层医疗卫生机构会计工作的改进措施,并建议主管部门加强基层医疗卫生机构财务管理,规范财务收支行为,确保国有资产保值增值,促进基层医疗机构可持续发展。
Through the audit of primary health care institutions in the region in recent years, it is found that the primary health care institutions generally have problems such as weak accounting foundation and inadequate financial management. Based on the problems identified, measures for strengthening the accounting work of primary health care institutions are put forward. It is suggested that competent departments should strengthen the financial management of grass-roots medical and health institutions, standardize their financial receipts and disbursements, ensure the preservation and appreciation of state-owned assets and promote the sustainable development of grass-roots medical institutions.