陈国兵撰文指出 :１．乡镇卫生院防保所收支核算反映不确切。由于新的《医院财务制度》和《医院会计制度》(以下简称“两制度”)没有涉及防保所业务核算 ,所以仍沿用旧制度中的“防保收入”、“防保支出”等科目 ,使“两制度”在乡镇卫生院运用不完全 ,而且在会计报表中 ,只能 Chen Guobing’s article points out: 1. The accounting for income and expenditure of township hospitals is not accurate. Since the new “Hospital Financial System” and “Hospital Accounting System” (hereinafter referred to as “two systems”) do not involve the business accounting of the prevention and control institutions, they still use the “anti-insurance income” and “anti-expenditure expenditure” subjects in the old system. So that the use of “two systems” in township health centers is incomplete, and in accounting statements, only