摘要
通过信息化的手段,以经费项目为控制单位,引入账务处理流程,实现预算经费管理、日常经费审核、经费结算、会计凭证制作和会计凭证转记账全过程封闭式核算管理,从而实现财务业务一体化管理、经费预算全程监控、预借款跟踪管理、现金流向封闭运行、科级成本源头采集、院级财务数据信息共享、财务数据网上公开等功能。
By means of information,the author made a discussion on taking fund item as control unit and the introduction of accounting process.These measures realized the fund budget management,daily examine of budget,the balance of accounts,accounting evidence creation,and the accounting evidence to turn to the system.This would do goods to the management of whole process of closing type.The system have the following functions,which include the integration management of finance,the supervision of budget management,the management of pre-loan funds,the close circulation of cash,the source collection of section-class cost,the information share of hospital class finance data,and the public bulletin of finance data in local network.
出处
《解放军医院管理杂志》
2010年第5期438-440,共3页
Hospital Administration Journal of Chinese People's Liberation Army
关键词
军队医院
预算经费
控制
账务
military hospital
budget fund
control
accounts