摘要
目的探讨采用EXCEL建立医院科研经费辅助核算模型对医院科研经费项目经费收入、支出、结余动态管理的可行性。方法通过在EXCEL中创建科研项目总表模块、并按科研项目分别创建明细表模块,每个模块均对应一张EXCEL工作表。其中,通过手工录入各科研项目明细表模块数据;通过EXCEL函数调用和计算公式自动生成总表模块数据,设置超链接来实现总表与明细表切换。结果在EXCEL中创建总表和明细表,建立了医院科研经费辅助核算模型。实时反映科研经费收支和结余状况。在经费支出入账时,能满足拨入与配套经费的不同核算要求。突破会计核算软件局限,方便医院不同人员、部门之间数据共享与信息交流,满足管理需要。利用辅助核算模型,还可以根据需要,对科研经费数据进行查询和检索。结论医院科研经费辅助核算模型建立能够有效对科研经费实行动态管理。
Objective To evaluate the feasibility of using EXCEL to establish the auxiliary accounting model of hospital scientific research funds,which is to realize the dynamic management of revenue,expenditure and balance of scientific research funds in hospital.Methods Created a summary sheet of scientific projects and the detailed tables according to every scientific project（every module corresponds with an EXCEL work sheet）. Enter the data to every detailed table with manpower. Generate the data of the summary sheet by function call and calculation formula of EXCEL. Set the table hyperlinks to achieve sheet switch.ResultsThe auxiliary accounting model of hospital scientific research was established by creating summary sheet and detailed tables. Being able to reflect the revenue,expenditure and balance of research funds in real time,this model can also satisfy different accounting requirements of appropriated and counterpart funds when the expenditure was recorded. It breaks through the limits of accounting software,facilitates data sharing and information exchanging between different personnel and departments in hospital and meets the needs of management. Using auxiliary accounting model can also help to search for scientific research data according to the need.Conclusion The establishment of the auxiliary accounting model of hospital scientific research can effectively achieve dynamic management of scientific funds.
出处
《中国卫生标准管理》
2016年第15期24-27,共4页
China Health Standard Management
关键词
医院科研经费
管理
EXCEL
核算
Hospital scientific research funds
Administration
EXCEL
Business accounting
