摘要
医院业财融合需要通过信息技术,实现业务科室业务数据和财务部门财务数据的整合。本文以Z医院为例,总结该医院预算管理业财融合的难点,提出业财融合下医院预算管理信息化建设的思路:整合现有系统,实现数据同源;落实三级归口,提高预算准确性;借助专家力量,提高预算科学性;理顺预算与核算的关系,提高预算管控力;深入调研,固化管理原则。
The hospital business and finance integration requires the integration of business department data and financial department data through information technology.Taking Z hospital as an example,it summarizes the difficulties of business and financial integration on hospital’s budget management,and proposes the idea of informatization construction on hospital budget management under the business and financial integration:integrating existing systems to homology data;implementing three levels of centralization to improve budget accuracy;improve the scientific of budget with the help of experts;rationalize the relationship between budget and accounting,and improve budget management;carry out in-depth research and consolidation management principles.
作者
汤惠子
TANG Hui-zi(Zhongnan Hospital of Wuhan University,Wuhan Hubei 430071,China)
关键词
业财融合
医院预算管理
信息化建设
business-finance integration
hospital budget management
information construction
