RESUMO
The funds of New Rural Cooperative Medical System, including the input of the state, the collective and personal, must be strictly managed and reasonably used, so as to implement the New Rural Medical System Policy well and contribute all the participated peasants. It analyzed the needs of improving the level of accounting personnel qualifications, account settings, original vouchers quality, price, charge management and medicine management process in Financial management of primary medical institutions, and put forward suggestions on improving the accounting training, access, medicine purchasing, selling and storage management, information management, information disclosure, supervision and inspection in financial management of primary medical institutions.