中医医院成本核算信息化基本情况调查

Public traditional Chinese medicine hospitals cost accounting informatization cross-sectional study

目的：了解中医医院成本核算信息化的基本情况。方法对全国各省、自治区、直辖市所有公立中医医院进行成本核算信息化现状网络在线调查，并对调查结果进行数据分析。结果参与调查的1588家中医医院中，78.65%的医院存在软件配备不全面问题；57.43%的医院存在软件接口之间无法实现信息共享问题；43.20%的医院存在软件功能落后问题。医院信息系统（Hospital Information System， HIS）的配备率为81.86%，会计核算软件的配备率为87.09%，成本核算软件配备率为39.11%，尚未配备任何软件的占5.42%。收入数据统计到科室的医院占95%；支出数据统计到科室占80%；固定资产折旧费统计到科室占73.05%；无形资产摊销、医疗风险基金统计到科室的比例分别为51.39%和52.77%。内部服务量数据可统计到医疗辅助科室的医院占比要高于后勤服务科室，前者为81.49%，后者为63.85%。结论中医医院成本核算系统软件配备率不高。医院信息化建设存在系统软件配备不全面，软件系统之间无法实现信息共享等问题。

Objective To understand the basic situation and existing problems of cost accounting information construction in the traditional Chinese medicine hospital. Methods We made a cross-sectional study of all traditional Chinese medicine hospitals cost accounting informatization, and then analyzed the results. Results In the survey of 1588 traditional Chinese medicine hospitals, there exists the problem with 78.65%for limited software;57.43%for not sharing between the systems;43.20%for outdated software. The occupancy rate was 81.86%for HIS system, 87.09%for the accounting software, 39.11%for cost accounting software, 5.42%for none. The proportion of hospitals was over 95% whose income data statistics to department;80% for spending data;73.05%for fixed assets depreciation cost;51.39%for amortization of intangible assets and 52.77%for medical risk fund. The proportion of hospitals was 81.49%whose data inside services statistics to medical auxiliary departments and higher than the logistics department, which was 63.85%.Conclusion The occupancy rate of cost accounting system software was limited in traditional Chinese medicine hospitals. The problems were limited cost accounting system software and unavailable information shared between the systems.