摘要
武汉某医院以电子经费卡为媒介,在自主研发的医院财务内部服务计价系统基础上记录核算单元收支和预算执行情况,建立与会计核算、预算管理、固定资产管理、库存物资管理等系统的接口,力求打造精细化、规范化的医院财务管理信息平台。
This article introduces the experience in financial management of a hospital in Wuhan, the biggest bright spot is taking the electronic funds cards as a medium, accurately records the revenue, expenditure and budget performance of accounting unit balance in the independ- ently research and development internal service pricing system, establish the ports between the service pricing system and accounting, budget management, fixed asset management, inventory management system, build a fine, standardization financial management information platform.
出处
《医学与社会》
2013年第10期42-45,共4页
Medicine and Society
关键词
医院全面预算管理
电子经费
全成本核算
精细化
Hospital financial management
Electronic funds card
Overall budget management
Total cost accounting