[1]周新燕,戴文娟.政府会计制度下的医院智能化财务管理框架设计[J].卫生经济研究,2020,(05):65-68.
　ZHOU Xin-yan,DAI Wen-juan.Framework Design of Hospital Intelligent Financial Management under Government Accounting System[J].Journal Press of Health Economics Research,2020,(05):65-68.
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政府会计制度下的医院智能化财务管理框架设计
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
期数:
2020年05期
页码:
65-68
栏目:
财务与审计
出版日期:
2020-04-29

文章信息/Info

Title:
Framework Design of Hospital Intelligent Financial Management under Government Accounting System
作者:
周新燕1; 戴文娟1
1.江苏省镇江市第一人民医院 ， 江苏 镇江 212000
Author(s):
ZHOU Xin-yan; DAI Wen-juan
Zhenjiang First People's Hospital, Zhenjiang Jiangsu 212000,China
关键词:
政府会计制度; 智能化; 财务管理; 双审批; 一体化
Keywords:
government accounting system;  intelligent;  financial management;  dual approval;  integration
分类号:
R197.322
文献标志码:
A
摘要:
基于当前医院财务管理存在的问题，结合政府会计制度的实施，提出构建智能化财务管理框架的目标，通过明晰医院各部门职责、统一管理体系、建立各系统对照关系、预设各管理规则等，实现各系统数据抽取及传递的准确性；同时，提出“双审批”方式，实现政府会计制度下的自动化核算、票据的闭环管理、资金付款的安全性、预算执行反馈的实时性和执行的刚性约束，以及财务分析的便捷性。
Abstract:
Based on the current problems of hospital financial management, combined with the implementation of the government accounting system, and put forward the goal of constructing an intelligent financial management framework. By clarifying the responsibilities of each department of the hospital, unifying the management system, establishing a system-to-system relationship, and presetting the management rules, etc., try to achieve the accuracy of the data extraction and transmission of each system. At the same time, the "dual approval" method is proposed under the government accounting system, and to achieve automatic accounting, closed-loop management of bills, security of fund payment, real-time performance feedback and implementation of rigid constraints, and convenience of financial analysis.

参考文献/References:

[1] 赵团结，冉秋红.公司业财整合分析框架初探[J].财务与会计,2018(1)：65—66.
[2] 陈和平，胡雷. 财务共享服务模式下企业财会人员转型路径探析[J].财务与会计,2018(3)：70-71.
[3] 高青，崔斌，朱兆芳，等.收付费双轨制改革对医院财务管理的影响[J].卫生经济研究，2019（9）：68-71.

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[2]孙智恺.公立医院智能化内部审计探析[J].卫生经济研究,2024,41(01):91.
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更新日期/Last Update: 2020-04-29