摘要
近年来,随着信息化手段和智能化技术在财务管理领域的广泛应用,传统的会计档案管理模式已不能适应会计数字化转型的趋势。电子会计档案管理系统是打通财务数字化转型的“最后一公里”。文章首先对电子会计档案的政策背景和实施必要性进行了概述,然后分析了我国公立医院电子会计档案管理系统应用现状,通过研究某大型公立医院电子会计档案管理系统的应用经验,提出在公立医院领域应用电子会计档案的建议,对指导会计档案电子化的落地实施和综合管理具有一定的现实意义。
With the wide-spread application of information means and intelligent technology in the field of financial management, the traditional accounting file management model can no longer adapt to the trend of digital transformation of accounting in recent years. The electronic accounting file management system is the “last kilometer” to cover for opening up the digital transformation of finance. In this paper, firstly, the policy background and implementation necessity of electronic accounting files are summarized, and then the application status of electronic accounting file management system in public hospitals in China is analyzed. By studying the application experience of electronic accounting file management system of a large public hospital, suggestions for the application of electronic accounting files in the field of public hospitals are proposed, which has certain practical significance for guiding the implementation and comprehensive management of electronic accounting files.
作者
熊琴
张晓玮
刘波
XIONG Qin;ZHANG Xiaowei;LIU Bo(Union Hospital,Tongji Medical College,Huazhong University of Science and Technology,Wuhan 430022,China)
出处
《现代医院》
2023年第2期271-274,279,共5页
Modern Hospitals
关键词
公立医院
电子会计档案
财务数字化转型
Public hospitals
Electronic accounting files
Financial digital transformation
