基于内部控制的公立医院财务信息系统建设与探讨  

Construction and Discussion of Public Hospital Financial Information System Based on Internal Control

作　　者：张彬彬[1] 王跃芬 杨灵[1] ZHANG Bin-bin;WANG Yue-fen;YANG Ling(Taizhou Center Hospital)

机构地区：[1]台州市中心医院

出　　处：《医院管理论坛》2023年第4期78-80,93,共4页Hospital Management Forum

基　　金：2020年度台州市哲学社会科学规划课题,编号:20YZ03。

摘　　要：为了解决目前医院在科研项目管理、预算管理、合同管理、支付审批管理、核算管理等存在的问题,在数字化改革的推动下,基于医院内部控制机制构建以预算为核心、横向业财融合、纵向分级管控、在线风险防范的财务一体化信息系统。实现医院从项目立项到预算编制、采购执行到合同审批、付款审批以及银医直联付款的“智能化、规范化、标准化、管控化”的全流程管理,推动医院运营管理的科学化、规范化、精细化,实现医院高质量发展。Driven by digital reform and based on the internal control mechanism of the hospital,established a financially integrated information system centered on budget with business and financial integration,tiered control,and online risk prevention to solve the current problems of the hospital about scientific research project management,budget management,contract management,payment approval management,accounting management.An“intelligent,standardized,and controlled”whole process management of the hospital from project selection to budget preparation,procurement execution to contract approval,payment approval,and bank-hospital direct payment could be achieved,which could promote scientific,standardized,and refined hospital operation management,and achieve high-quality development.

关 键 词：内部控制 公立医院 财务一体化 

分 类 号：R197.3[医药卫生—卫生事业管理]