CAJ | 학술논문

新型农村合作医疗资金包含国家、集体、个人三方面利益的投入，必须严格管理、合理使用，才能把新型农村合作医疗政策贯彻好，惠及全体参合农民。文章对基层医疗机构财务管理有待提高的会计人员资质、账目设置水平、原始凭证质量、物价收费管理以及药品管理流程等方面进行了分析，提出了从会计人员培训、岗位准入、药品进销存管理、信息管理、信息公开以及监督检查等方面入手加强基层医疗机构财务管理的若干建议。
신형농촌합작의료자금포함국가、집체、개인삼방면이익적투입，필수엄격관리、합리사용，재능파신형농촌합작의료정책관철호，혜급전체삼합농민。문장대기층의료궤구재무관리유대제고적회계인원자질、장목설치수평、원시빙증질량、물개수비관리이급약품관리류정등방면진행료분석，제출료종회계인원배훈、강위준입、약품진소존관리、신식관리、신식공개이급감독검사등방면입수가강기층의료궤구재무관리적약간건의。
The funds of New Rural Cooperative Medical System, including the input of the state, the collective and personal, must be strictly managed and reasonably used, so as to implement the New Rural Medical System Policy well and contribute all the participated peasants. It analyzed the needs of improving the level of accounting personnel qualifications, account settings, original vouchers quality, price, charge management and medicine management process in Financial management of primary medical institutions, and put forward suggestions on improving the accounting training, access, medicine purchasing, selling and storage management, information management, information disclosure, supervision and inspection in financial management of primary medical institutions.