政府会计制度“双系统架构”下的医院会计信息质量控制探索  

Exploration on the Quality Control of Hospital Accounting Information under the "Dual System Architecture" of the Government Accounting System

作　　者：王婷[1] 梁轶 周莲姿 徐锐 李奕辰 WANG Ting;LIANG Yi;ZHOU Lian-zi(West China Second University Hospital,Sichuan University,Chengdu 610041,China;不详)

机构地区：[1]四川大学华西第二医院财务部,成都610041

出　　处：《中国卫生经济》2022年第12期107-109,共3页Chinese Health Economics

基　　金：四川省卫生经济学会2020年度资助科研课题项目(2020SCWJB012)。

摘　　要：政府会计制度“双系统架构”下的会计信息差异对医院会计信息质量提出新挑战。文章从四川大学华西第二医院的财务管理现状出发,梳理该医院不同维度、不同层面的会计数据信息并构建信息质量控制框架,旨在运用系统控制手段提升医院会计信息质量。Accounting information differences under the "dual system architecture" of the government accounting system pose new challenges to the quality of hospital accounting information.Based on the current state of financial management of West China Second University Hospital Affiliated to Sichuan University,it sorts out the different dimensions and different levels of data information involved in the target hospital accounting information,and builds a hospital information quality control framework,aiming to improve the quality of hospital accounting information by using system control methods.

关 键 词：政府会计制度 会计信息 质量控制框架 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] F23[经济管理—会计学]