Thoughts on the internal financial control strategy of township hospitals under the new situation
谈关于新形势下乡镇卫生院财务内部控制策略的思考

摘要

根据最新数据，中国有36000家乡镇卫生院，占基层医疗卫生机构的3.69%。党的十八大以来，在城乡一体化进程中，医疗卫生体制改革得到了大力实施。乡镇卫生院作为我国的初级卫生保健机构，也是农村医疗卫生服务的主力军。在新形势下，虽然内部治理不断完善和规范，发展迅速，但也存在问题和矛盾，需要相应完善和加强。本文主要分析了新形势下城市卫生医院财务内部控制过程中存在的一些问题，供读者参考。

Abstract

According to the latest data, there are 36000 township hospitals in China, accounting for 3.69% of primary medical and health institutions. Since the 18th National Congress of the Communist Party of China, the reform of the medical and health system has been vigorously implemented in the process of urban-rural integration. As the primary health care institution in China, township hospitals are also the main force of rural medical and health services. Under the new situation, the internal management has been constantly improved and standardized, and has developed rapidly. However, there are also some problems and contradictions in this process, so corresponding improvements and strengthening should be made. This paper mainly analyzes some problems existing in the process of financial internal control of township hospitals under the new situation, and puts forward some corresponding improvement strategies for the reference of readers.