公立医院数据资产入表财务管理路径与框架研究  

Research on the Path and Framework of Financial Management for Data Assets in Public Hospitals

作　　者：陈隽[1] 向炎珍[1] 马红伟 周欣[1] CHEN Jun;XIANG Yanzhen;MA Hongwei;ZHOU Xin(Peking Union Medical College Hospital(Dongdan campus),Beijing 100730,China)

机构地区：[1]中国医学科学院北京协和医院,北京市100730

出　　处：《中国卫生信息管理杂志》2024年第3期349-354,共6页Chinese Journal of Health Informatics and Management

基　　金：中国医药会计学会2023年度重点课题“医院数据资产的边界与管理”(YKXKTZD2023002)。

摘　　要：目的在遵循国家行政事业性国有资产管理相关法律法规和财政部《关于加强行政事业单位数据资产管理的通知》的前提下,探索公立医院数据资产财务管理的路径。方法按照《政府会计准则》和数据资产相关业务模式的特性,借鉴企业数据资产入表的路径,构建公立医院数据资产入表、会计核算、报告全流程财务管理框架。结果通过构建公立医院数据资产财务管理框架,切实保障了公立医院国有资产的安全与完整,规范了医院数据资产的财务管理。结论医院数据资产入表的财务管理路径与框架的创新构建,对后续出台相关政策、开展相关研究具有借鉴意义。Objective The purpose is to explore the path of financial management of data assets in public hospitals,in accordance with national laws and regulations on the management of state-owned assets in administrative institutions and the Notice of the Ministry of Finance on Strengthening the Management of Data Assets in Administrative Institutions.Methods Follows the characteristics of government accounting standards and data asset related business models,and draws on the path of enterprise data asset entry into the financial management framework for the entire process of data asset entry,accounting,reporting,and disclosure in public hospitals.Results The financial management framework for data assets in public hospitals has effectively ensured the safety and integrity of state-owned assets in public hospitals,and standardized the financial management of hospital data assets.Conclusion The innovative construction of the financial management path and framework for the inclusion of hospital data assets in the table has reference significance for the subsequent introduction of relevant policies and research.

关 键 词：国有资产 公立医院 医院数据资产 会计计量 财务报表 

分 类 号：R-34[医药卫生] R197.3