基层医院为了自身生存与发展,必须跟上医疗系统改革的步伐,在国家投入相对薄弱的情况下,应逐步建立完善的内部会计控制制度,加强经营管理,讲求经济效益,最大限度地向社会提供优质、高效的医疗服务。 In order to survive and develop, grassroots hospitals must keep pace with the reform of the medical system. Under the relatively weak state investment, the establishment of a sound internal accounting control system should be gradually established so as to strengthen management and control, emphasize economic benefits and maximize the provision of social services High quality and efficient medical service.