I would like to know what specific changes have been made to the financial system of primary health

Implement performance-based wages, set up incentives, and establish incentive mechanisms.

1) Formulate assessment methods to ensure that the benefits of capital use are maximized. With the increase of financial investment, how to evaluate the effect of fiscal fund expenditure is particularly important, the new system will be the organization and management of financial funds, fund allocation, capacity building, personnel training, project implementation and implementation effect, supervision and assessment and other situations into the assessment system in an all-round way, and through quantitative points and other ways to carry out the performance evaluation of financial fund expenditure and its output, improve the efficiency of the use of financial funds.

2) Comprehensively refine the assessment content and quantify the assessment indicators. In addition to the number of public health service projects implemented, the assessment content pays more attention to process indicators, stresses scientificity, attaches importance to quality, and emphasizes the satisfaction of service recipients. Ensure a close correspondence between expenditures and outputs.

3) Establish a system to ensure that funds are used reasonably, appropriately and efficiently. Assessment is an important way to determine whether the funds invested by the township health center are appropriate, but it does not rely solely on assessment to ensure that the new system also achieves this goal through system design. The new system clarifies the scope, objects, expenditure channels, payment methods, accounting processes, and accounting methods of public health services and other funds, which is conducive to the implementation and standardized use of township health centers.

4) Set up rewards in the special ** to improve the enthusiasm of medical staff. Township health centers that implement budget management methods such as approved revenue and expenditure, after passing the performance appraisal of the completion of the approved tasks at the end of the year, can withdraw rewards according to a certain proportion of the balance of business revenue and expenditure**, and use them for employee performance appraisal rewards in combination with the implementation of performance wages, improve the incentive and restraint mechanism, and promote medical staff to better participate in medical reform and serve medical reform.

After the abolition of the accounting system of primary medical institutions, it was changed to the implementation of the first accounting system.

1. Prepare the account balance table as of December 31, 2018 according to the original account, and prepare the balance statement of part of the account in the original account in accordance with the requirements of these regulations.

2. Establish a new account as of January 1, 2019 in accordance with the new system and supplementary provisions.

3. In accordance with the requirements of these provisions, register the balance of the financial account account and the balance of the budget balance account of the new account, including the transfer of the balance of the original account to the new account financial account, the registration of the new account budget balance account according to the balance of the original account account, the registration of the new account account of the unrecorded items, and the adjustment of the balance of the relevant new account account. The original account refers to the account account set up in accordance with the provisions of the original system.

4. According to the balance of each accounting account after registration and adjustment, prepare the account balance table on January 1, 2019, as the opening balance of each accounting account of the new account.

5. According to the opening balance of each accounting account in the new account, prepare the balance sheet as of January 1, 2019 in accordance with the new system and supplementary provisions.

The connection between the old and new financial accounting accounts.

Adjust the accounting information system in a timely manner. Basic-level medical and health establishments shall, in accordance with the requirements of the new system and supplementary provisions, promptly update and debug the original accounting information system, realize the correct conversion of data, and ensure the orderly connection of the old and new sets of accounts.

The new system sets up an "accounts receivable" account, which contains the accounting content of the "medical receivables" account of the original account. When making a transfer, the primary medical and health institution shall transfer the balance of the "medical receivable" account of the original account to the "accounts receivable" account of the new account.

1. Township health centers are a kind of comprehensive institutions set up by counties or townships for health administration and medical prevention, and their tasks are to be responsible for medical and health work in their localities, organize and lead mass health campaigns, and train health technicians.

2. The Health Bureau is the competent authority of local hospitals at all levels. It has an office, a medical administration department, a health education center, a patriotic health association and other functional departments, which are in charge of food hygiene, the implementation of the Medical Practitioner Law, and the handling of medical accidents.

3. On the premise of maintaining the right to use the unit's funds and its financial autonomy, the unit's bank account should be abolished, and the financial department should manage the accounting personnel, fund settlement and accounting in a unified manner, and integrate accounting services and supervision and management. Implement the management method of "centralized management, centralized payment, unified account opening, and separate accounting".

4. Accounting is a kind of economic management work that uses money as the main unit of measurement and uses special methods to account for and supervise the economic activities of a unit.

Fifth, after the unified management, the health center still has an accountant.

The Financial System for Primary Medical and Health Institutions was issued by the Ministry of Finance and the Ministry of Health on December 28, 2010, and implemented on July 1, 2011. On November 17, 1998, the Ministry of Finance and the Ministry of Health promulgated the "Hospital Financial System Bending Loss" (Cai Gai Xiao She Zi [1998] No. 148) repealed at the same time.