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纵观二十多年来中国会计信息化的进程和医疗卫生体制改革,医院会计信息系统的功能不断完善,会计信息应用也越来越普及。会计信息系统的建立和管理已经成为医院管理中不可缺少的重要环节,特别是对规模较大的综合性医院而言,提高医院会计信息化水平在减轻医院财务人员劳动强度,提高财务工作效率,实现信息资源共享,加强医院内部会计控制等方面都具有重要的现实意义。
Throughout the course of more than two decades of accounting informationization in China and the medical and health system reform, the function of hospital accounting information system has been continuously improved, and the application of accounting information has become more and more popular. The establishment and management of accounting information system has become an indispensable and important link in the hospital management. Especially for the large-scale general hospital, to improve the level of hospital accounting information in reducing the labor intensity of the hospital’s financial staff, improve the efficiency of financial work, Realize the sharing of information resources, and strengthen the internal accounting control in hospitals and so on, all of which have important practical significance.