业财融合与政府会计制度下医院制剂核算流程再造研究

Research on Hospital Preparation Accounting Process Reengineering under the Integration of Industry and Finance and Government Accounting System

在业财融合趋势与《政府会计制度》实施的背景下,以XH医院为例,对制剂业务流程和财务核算的实践与展望进行探讨。通过比较XH医院制剂室信息化改造前后和实施《政府会计制度》前后的变化,对制剂业务进行了流程再造,改进制剂室的核算方式,并指出相应的对策和改造路径建议。在业财融合背景下,《政府会计制度》的实施和制剂室HRP系统的切换,对XH医院的制剂效益和管理水平起到了提升作用,通过梳理业务流程,从成本管理、绩效考核等方面提出了建议,并希望对公立医院制剂的核算方式和管理的改进起到借鉴作用。

In the context of the trend of industry-finance integration and the implementation of the"Government Accounting System",taking XH Hospital as an example,to discuss the practice and prospects of preparation business processes and financial accounting.By comparing the changes before and after the informatization transformation of the XH hospital preparation room and before and after the implementation of the"Government Accounting System",the preparation business was reengineered,the accounting method of the preparation room was improved,and the corresponding countermeasures and reform path suggestions were pointed out.Under the background of the integration of industry and finance,the implementation of the"Government Accounting System"and the switching of the HRP system of the preparation room have played a role in improving the preparation efficiency and management level of XH Hospital.Through combing the business process,it is to put forward suggestions from cost management,performance appraisal and other aspects,and hope to play a reference role in the improvement of accounting methods and management of public hospital preparations.