基于智慧财务系统的公立医院电子会计档案管理探索与实践  

The Exploration and Practice of Public Hospital Electronic Accounting File Management Based on Intelligent Financial System

作　　者：史晓川[1] 李思茗 孙舒然 张玄[1] 刘亚军 刘青妹[1] 雷志勤 朱镕甲 Shi Xiaochuan;Li Siming;Sun Shuran;Zhang Xuan(Henan Provineial People's Hospital,Zhengzhou,Henan,450003,China;不详)

机构地区：[1]河南省人民医院,河南郑州450003

出　　处：《中国卫生经济》2024年第8期84-88,92,共6页Chinese Health Economics

基　　金：河南省医学科技攻关计划项目(RKX202202015)。

摘　　要：随着信息技术的不断发展,智慧财务系统已逐渐成为公立医院财务管理的重要工具。作为智慧财务系统的重要组成部分,电子会计档案管理对于顺应“绿色无碳”经济发展趋势、提高公立医院财务管理效率、助推医院高质量发展具有重要现实意义。文章以河南省人民医院为例,深度解读国家政策,挖掘电子会计档案电子化管理中的痛难点,结合医院具体情况,在医院总体战略目标指导下,从顶层设计一体化出发,打造一套可复制推广的电子会计凭证电子化报销、入账和归档的流程。为公立医院电子档案管理转型升级提供理论和实践经验,为我国公立医院经济管理发展和改革提供转型新模板。With the continuous development of information technology,smart financial systems has gradually become an important tool for financial management in public hospitals.As an important component of the smart financial system,electronic accounting record management is of great practical significance in adapting to the trend of"green and carbon free"economic development,improving the efficiency of financial management in publie hospitals,and promoting high-quality development of hospitals.Henan Provincial People'5 Hospital is taken as an example(hereinafter referred to as the sample hospital)to deeply interpret national policies,explore the diffculties in electronic accounting file management,and combine with the specific situation of the hospital.Guided by the overall stralegie goals of the hospital,starting from the top-level design integration,it creates a set of replicable and promotable electronic accounting voucher electronic reimbursement,entry,and archiving progress,so as to provide theoretical and practical experience for the transformation and upgrading of electronic record management in publie hospitals,and provide a new template for the development and reform of economic management in public hospitals in China.

关 键 词：电子会计档案 智慧财务 财务管理 公立医院 

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]