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财务共享模式下的医院财务管理优化研究 被引量:2

Optimization of hospital financial management under the mode of financial sharing
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摘要 大数据背景下,财务共享技术成为各行各业财务管理发展的新方向,为了验证财务共享技术应用于医院财务管理的优势,此次研究将设计出一种财务共享服务中心,并利用该共享服务中心优化医院财务管理流程,比较优化前后的财务管理各方面的差异。研究结果表明,基于财务共享模式的医院财务管理中,会计成本、报销成本、工资成本、资金预算成本依次降低55%、40%、35%、35%;客户满意度提升幅度为25%,后台运营成本降低了54%;会计核算效率和会计信息的信息准确度提高,漏报率与误报率降低。说明医院可通过财务共享模式的应用,提高医院财务管理效率,降低投入成本。希望本次研究的结果能为医院财务管理的发展提供参考。 Under the background of big data,financial sharing technology has become a new direction of financial management development in all walks of life.In order to verify the advantages of Financial Sharing Technology Applied in hospital financial management,this study will design a financial sharing service center,and use the shared service center to optimize the hospital financial management process,and compare the differences in various aspects of financial management before and after optimization.The results show that in the hospital financial management based on financial sharing mode,the accounting cost,reimbursement cost,wage cost and capital budget cost are reduced by 55%,40%,35% and 35% respectively;the customer satisfaction is improved by 25%,and the backstage operating cost is reduced by 54%;the accounting efficiency and the accuracy of accounting information are improved,and the rate of missing report and false report is reduced.It shows that the hospital can improve the efficiency of financial management and reduce the investment cost through the application of financial sharing mode.It is hoped that the results of this study can provide reference for the development of hospital financial management.
作者 肖琳 Xiao Lin(Beijing Shijitan Hospital.CMU,Beijing 100038,China)
出处 《现代科学仪器》 2021年第2期271-275,共5页 Modern Scientific Instruments
关键词 财务共享服务 医院 财务管理 财务共享中心 Financial Sharing Service Hospital Financial Management Financial Sharing Center
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