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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:

42

期数:

2025年06期

页码:

89-93

栏目:

财务与审计

出版日期:

2025-05-29

文章信息/Info

Title:

Practical Exploration of Smart Financial Construction based on Electronic Voucher Accounting Data Standard
——Taking Fujian Cancer Hospital as an Example

作者:

郑胜寒¹; 陈新平¹; 吴 中¹; 周 武¹; 林泽君¹; 黄传沁¹

1.福建医科大学肿瘤临床医学院，福建省肿瘤医院，福建 福州 350100

Author(s):

ZHENG Shenghan;  CHEN Xinping;  WU Zhong;  ZHOU Wu;  LIN Zejun;  HUANG Chuanqin

Clinical Oncology School of Fujian Medical University, Fujian Cancer Hospital, Fuzhou Fujian 350100, China

关键词:

公立医院; 电子凭证; 会计数据标准; 智慧财务

Keywords:

public hospitals;  electronic vouchers;  accounting data standards;  smart finance

分类号:

R197.32

文献标志码:

B

摘要:

会计信息化是发展会计新质生产力的关键。福建省肿瘤医院以电子凭证会计数据标准为契机，与智慧财务建设有机融合，建立健全了“全口径采集接收、全流程自动处理、全场景智能风控、全业务协同共享”的电子凭证平台；通过内外部系统互联互通、全生命周期流程重构，实现了电子凭证闭环管理，充分发挥了电子凭证标准化、批量化、安全化、智能化、价值化的应用潜能，为其他医院推进电子凭证数字化转型、拓展会计职能、赋能现代医院管理提供了案例参考。

Abstract:

Accounting informatization is the key to developing new qualitative productivity in accounting. Fujian Cancer Hospital has taken the electronic voucher accounting data standard as an opportunity, organically integrated with the smart financial construction, and has established electronic voucher platform with "full-caliber collection and reception, full-process automatic processing, full-scene intelligent risk control, and full-service collaborative sharing". Through interconnection between internal and external systems and the reconstruction of the whole lifecycle process, the hospital has achieved closed-loop management of electronic vouchers, giving full play to the application potential of electronic vouchers of standardization, batching, security, intelligence, and value. This provides case references for other hospitals to push forward the digital transformation of electronic vouchers, expand the function of accounting, and empower the management of modern hospitals.

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更新日期/Last Update: 2025-05-29