军队医疗机构收支两条线制度的问题  

Problems of Two Lines of Income and Expenditure in Military Medical Institutions

作　　者：杨少春[1] 李忠诚[2] 谢鹏程 金剑岭 杨青 

机构地区：[1]第二军医大学附属长海医院财务供应科,上海200433 [2]第二军医大学财务处,上海200433

出　　处：《解放军医院管理杂志》2018年第1期46-47,共2页Hospital Administration Journal of Chinese People's Liberation Army

摘　　要：军队医疗机构已全面实行经费收支两条线管理;结合各军队医疗机构具体执行过程中遇到的一些问题和困惑,从界定收入成本范围边界、清理借垫款遗留问题和加强财务信息化建设三个方面,在制度完善和配套方案上提出具体意见和建议。Currently, military medical institutions have fully implemented two lines of income and expendi- ture. Combined with some problems and confusion of the implementation in military medical institutions, specific opinions are put forward in the system improvement and matching scheme from defining the boundary of revenue and cost, cleaning up the remaining problems and strengthening financial informatization construction.

关 键 词：军队医疗机构 收支两条线 问题 建议 

分 类 号：R197.32[医药卫生—卫生事业管理]