摘要
为落实和推进医院高质量发展要求,提高精细化管理水平,我国公立医院开始探索采用无纸化财务报销模式。作者介绍了某医院自2022年1月开始的无纸化财务报销建设实践,并分析实践中发现的系统内外部集成不完善与资金投入相对有限,线上线下报销模式并行与会计凭证依赖纸质存储,专业技术人才缺乏与全员参与度不高等问题;提出应持续完善财务信息化顶层设计,把握技术革新,加强全员培训与内控管理等建议,以期为医院全面实现财务无纸化报销提供参考。
To meet the requirements of high-quality development of hospitals and improve the level of delicacy management,public hospitals in China have begun to explore paperless financial reimbursement.The authors introduced the paperless financial reimbursement development at Hospital T since January 2022,and analyzed the following setbacks.Namely,imperfect internal and external integration of the system as well as the relatively limited capital investment found in practice,the parallel online and offline reimbursement modes and the reliance on paper storage of accounting vouchers,lack of professional and technical talents and that of participation of the entire staff.In view of these setbacks,the authors proposed to continue to improve the top-level design of financial informationization,introduce technological innovations,strengthen training of the entire staff and internal control management,to provide reference for hospitals to fully achieve paperless financial reimbursement.
作者
李佳奕
高军
Li Jiayi;Gao Jun(Department of Accounting,Beijing Neurosurgical Institute,Beijing Tiantan Hospital,Capital Medical University,Beijing 100070,China)
出处
《中华医院管理杂志》
CSCD
北大核心
2023年第12期952-955,共4页
Chinese Journal of Hospital Administration
关键词
财务管理
医院
医院
公立
财务报销
无纸化报销
管理信息系统
Financial management,hospital
Hospitals,public
Financial reimbursement
Paperless reimbursement
Management information systems
