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公立医院内部控制信息化建设实践与探索

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本文从发展内控信息化建设的必要性入手,以无锡市妇幼保健院为例,提出了"以全面预算管理为主线"多系统联动升级的医院内部控制信息化体系建设思路,并重点阐释了全面预算管理信息化系统建设的经验.该系统建立了标准统一的医院管理基础数据,实现了全员参与的线上预算编审过程及对各项业务的预算控制,可以直观地进行预算分析与绩效考核,并优化了多层次的成本核算管理.文章旨在探索一条推进公立医院内部控制信息化建设工作、实现公立医院高质量发展的有效路径.
Practice and Exploration of Informatization Construction of Internal Control in Public Hospitals
Starting from the necessity of developing the informatization construction of internal control,this paper takes Wuxi Maternal and Child Health Hospital as an example,puts forward the construction idea of multi-system joint upgrading in informatization system of hospital internal control based on the"comprehensive budget management as the main line",and emphasizes the experience of constructing a comprehensive budget management informatization system.The system establishes the standardized and unified hospital management basic data;It realizes the online budget review process with full participation of all staff and budget control for various businesses;It can intuitively conduct budget analysis and performance evaluation,and optimize multi-level cost accounting management in order to explore an effective path to promote the informatization construction of internal control in public hospitals and achieve high-quality development of public hospitals.

budgetinternal controlinformatization construction

杨亚萍、尤勇

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无锡市妇幼保健院,江苏省无锡市 214000

预算 内部控制 信息化建设

2024

现代医院管理
中国医院协会,中国医科大学

现代医院管理

影响因子:1.07
ISSN:1672-4232
年,卷(期):2024.22(4)