摘要
公立医院多院区发展过程中,分院区普遍存在会计信息质量无法保障等问题,需要建立多院区一体化会计核算体系,包括制定一体化会计核算管理制度、提升一体化会计核算信息化水平、完善一体化会计核算保障体系和考评体系,提升会计信息质量,助力公立医院多院区高质量发展。
In the development process of multi-district in public hospitals,the quality of accounting information cannot be guaranteed in the branch hospital.We should establish the integrated accounting system for multi-district in public hospitals,such as developing the integrated accounting management system,enhancing the informatization level of integrated accounting,improving the integrated accounting guarantee system and evaluation system.By improving the quality of accounting information,we will promote the high-quality development of multi-district in public hospitals.
作者
姚盛楠
YAO Shengnan(The First Affiliated Hospital of University of Science and Technology of China(Anhui Provincial Hospital),Hefei Anhui 230001,China)
基金
安徽省卫生健康软科学重大项目“‘十四五’期间安徽省公立医院深化医改政策研究”(2020WR01001)。
关键词
公立医院多院区发展
一体化会计核算体系
会计信息质量
multi-district in public hospitals
integrated accounting system
accounting information quality
