电子发票在医院流程中的应用研究  

Research on the Application of Electronic Invoices in Hospital Processes

作　　者：韩爱民 HAN Ai-min(Zibo Central Hospital)

机构地区：[1]淄博市中心医院

出　　处：《当代会计》2023年第8期13-15,共3页Contemporary Accounting

摘　　要：电子发票本质上是一种虚拟发票,与传统手工制作的纸质发票存在显著的差异,制作、管理更加便捷,相比传统的发票制作与管理模式也更加系统,解决了现实发票管理中存在的各种问题,顺应了当前医院运营发展趋势。概述了电子发票的内容,阐述了电子发票在医院应用的必要性,分析了医院电子发票应用的现状,探讨了电子发票系统的构建路径,并提出了电子发票系统在医院应用的策略。Electronic invoice is essentially a kind of virtual invoice,which is significantly different from the traditional manually generated paper invoice.Electronic invoices offer greater convenience in creation and management,and their production and management processes are more systematic compared to conventional methods.Electronic invoices also address various problems present in traditional invoice management,aligning with the current trends in hospital operations and development.This study provides an overview of the contents of electronic invoices,expounds on the necessity of their application in hospitals,analyzes the current status of electronic invoice application in hospitals,explores the construction path of an electronic invoice system,and presents strategies for implementing an electronic invoice system within hospital applications.

关 键 词：电子发票 医院 内部控制 

分 类 号：F812.42[经济管理—财政学] R197.322[医药卫生—卫生事业管理]