利用数据库触发器 严格控制超预算支出  

Strict Control of Expenditure over Budget by Using Database Trigger

作　　者：任国宏[1] 李灿[1] 

机构地区：[1]武警医学院附属医院,天津300162

出　　处：《医疗卫生装备》2008年第8期45-46,49,共3页Chinese Medical Equipment Journal

摘　　要：目的:通过软件控制,解决部队医院超预算开支的难题。方法:在部队医院会计核算系统中,利用数据库触发器机制,智能控制超预算科目开支。结果:达到严格智能管理预算的目的,有效堵住财务漏洞。结论:实践证明,通过触发器自动控制预算支出的方法操作简单,切实可行,加强了医院预算管理。Objective To solve the problem of army hospital expenditure over budget software controlling. Methods In the army hospital accounting reckoning system, database trigger mechanism was used to intelligently control expenditure over budget. Results Expenditure was controlled strictly and intelligently. Financial problems were checked effectively. Conclusion The methods that automatically control budget by trigger is simple and effective. It enhances budget management of hospital effectively.

关 键 词：预算管理 医院会计核算系统 数据库触发器 

分 类 号：R82[医药卫生—临床医学] F232[经济管理—会计学]