The Principle of Government Accounting Reform was Applied in the Accounting Practice of Public Hospitals / 中国卫生经济

It analyzed the differences between hospital accounting system and government accounting system and focused on the possible problems of public hospitals in the implementation of government accounting. It made a thorough consideration on the formulation of the sup-plementary provisions of the hospital government accounting system suitable for the characteristics of the industry, fully demonstrated the ad-vancement and feasibility of the system achievements in the field of management accounting such as total cost accounting in the accounting of system of public hospitals, and put forwards that public hospitals should give full play to their practice in the field of the government account-ing. The role of the information platform through the integration of integration and construction, leading the government accounting reform to create a new station.

Down-regulated serum microRNA-101 is associated with aggressive progression and poor prognosis of cervical cancer / 부인종양

OBJECTIVE: MicroRNAs (miRNAs) play a vital role in pathogenesis and progression of many cancers, including cervical cancer. However, importance of serum level of miR-101 in cervical cancer has rarely been studied. In the present study, clinical significance and prognostic value of serum miR-101 for cervical cancer was investigated. METHODS: Association between miR-101 level in cervical cancer tissues and prognosis of patients was analyzed by using data retrieved from The Cancer Genome Atlas (TCGA) database, which was followed with our clinical study in which miR-101 serum level comparison between cervical cancer patients and healthy controls was conducted by real-time quantitative polymerase chain reaction (PCR). RESULTS: TCGA database demonstrated that miR-101 was down-regulated in cervical cancer tissues compared with normal cervical tissues, and univariate Cox regression analysis indicated that decreased miR-101 expression was a highly significant negative risk factor. Similar trend was found in the serum miR-101. Serum level of miR-101 was associated with International Federation of Gynecology and Obstetrics (FIGO) stage (p=0.003), lymph node metastasis (p=0.001), and serum squamous cell carcinoma antigen (SCC-Ag) level >4 (p=0.007). The overall survival time of cervical cancer patients with a higher level of serum miR-101 was significantly longer than that of patients with a lower level of serum miR-101. Moreover, multivariate Cox regression analysis indicated that the down-regulated serum level of miR-101 was an independent predictor for the unfavorable prognosis of cervical cancer. CONCLUSION: Serum level of miR-101 is closely associated with metastasis and prognosis of cervical cancer; and, hence could be a potential biomarker and prognostic predictor for cervical cancer.