摘要
基于以预算为核心的财务管理一体化的信息建设,目的是组织构建授权明确与重大决策制约同在财务信息集中反映的全面预算管理构架,涵盖了预算控制、成本核算、合同执行跟踪、耗材二级库管理和科研经费管理等医院经济管理活动。通过对目前医院各自"体外循环"数据库按照医院经济运行的精细化管理纬度设计,高度整合,实现了程序化、标准化的透明的财务管理制度。
Based on budget centered information financial management integration,the objective for information establishment was to organize the establishment the comprehensive budget management frame with clear and important restriction mainly reflected on fi.nancial information,which contained hospital economic management activities,such as budget control,cost accounting,contract trac.ing,second class management for consumables and fund management for scientific research,etc.Through designing the delicacy man.agement dimension of hospital economic operation based on the current ＂CPB＂ database of different hospitals.It made great integra.tion and established the standardized and transparent financial management environment.
出处
《中国卫生经济》
北大核心
2016年第3期89-92,共4页
Chinese Health Economics
关键词
预算系统
费控系统
合同管理
材料二级库
财务管理一体化系统
budgeting system
expense controlling system
contract management
sub-base management for medical consumables
integrated financial management system
