摘要
为推进医院管理会计体系建设,对医院管理会计信息化建设进行研究.通过设计调查问卷,在全国范围内随机选取了不同类型的公立医院,对医院管理会计信息化建设情况进行了调研,最终获得359份有效问卷.通过对问卷数据的汇总分析,获得了公立医院管理会计信息化建设方面的现状资料,给出了管理会计信息化建设存在的问题,在此基础上,提出了加强公立医院管理信息化建设的措施.
In order to promote the construction of hospital management accounting system,the informatization construction of hospital management accounting was studied.Through the design of questionnaire,different types of public hospitals were randomly selected to investigate the information construction of hospital management accounting,and 359 valid questionnaires were finally obtained.This article summarized and analyzed the current situation of information construction of management accounting in public hospitals,pointed out the problems of management accounting informatization construction,and proposed the measures to strengthen the construction of management accounting informatization in public hospitals.
作者
郑德亮
冯涛
ZHENG Deliang;FENG Tao(Department of Financial Management,Shandong Provincial Hospital Affiliated to Shandong First Medical University,Jinan 250021,Shandong,China)
出处
《中国卫生信息管理杂志》
2020年第4期498-502,共5页
Chinese Journal of Health Informatics and Management
基金
山东省医药卫生科技发展计划项目(项目编号:2017WS810)。
关键词
公立医院
管理会计
信息化
public hospitals
management accounting
informatization
