On the Standardization of hospital accounting Computing
[Abstract] With the rapid development of Computer Technology in recent years, widely used in Computer accounting Technology, accounting, accounting work is a revolution. With the development of information Technology, Computerized accounting in many reflect aspects of the shortcomings, ERP is its standardization of development. This paper describes this analysis were related.
[Keywords:] ERP standardization of Computerized accounting information
First, Computerized accounting information management is no longer adapt to the rapid development of the current
1. The traditional accounting information system is the internal hospital information "islands." Hospitals, material procurement, cost management, human resources, finance and other departments have their own management subsystem. But they are isolated, not very good with the accounting information system to link up.
2. The traditional accounting information system and hospital information systems outside of isolation, not become part of the system, all external transactions manually or through paper documents, according to the first open, and then entered into the computer, which flourish in the electronic Technology, competition increasingly fierce become increasingly unsuited to the modern economic environment.
3. The traditional accounting information system is the artificial simulation of accounting information system, there is no good use of the computer's features, nor touch the existing accounting rules.
4. The traditional accounting information system lags behind the development of modern information Technology. hospital management decision-making, budget, investment, production decision due to the full and timely dissemination of information can not be leaving decision-making delays.
5. The traditional accounting information system is a closed system, the lack of information sharing mechanism, and modern economic development requires a high degree of transparency of accounting information hospitals and hospital accounting information highly resource sharing.
Second, modern information technology on the impact of traditional accounting information system
1. On the way accounting information generated influence and impact
Traditional accounting in the accounting documents (including original documents and accounting documents) of the collection, compilation, processing is manual (or copy manually) to complete. In the information environment, the establishment of the accounting information system, the opening of the Internet, electronic business systems, it allows hospitals to automatically collect information from the buyer accountants hospital system, supply the hospital system, financial institutions, systems, electronic transport original documents from the system to automatically collect information from hospitals, material procurement, payroll, fixed assets came mechanism subsystem certificate (generated automatically by a computer accounting documents), the computer can automatically prepare certificates or supporting the preparation of the accounting staff in the computer processing of the certificate and automatically generate an electronic book vouchers.
2. On the impact of accounting information transmission and impact
Transmission of traditional accounting information to report, floppy disk-based. With the computer technology and multimedia technology and telecommunications technology, computer Applications rapid changes occurred in the field. Multimedia data compression, mass storage technology, coupled with broadband network transmission of paperless world is possible. At the same time, multimedia and information technology, can achieve long-distance service. accounting information transmission and access to the full use of modern communication technology, Internet technology, database technology, multimedia technology, to achieve Accounting information dissemination, processing and retrieval of two-way interaction.
3. The basic theory of accounting and impact
Not change the accounting information generation and dissemination of accounting information the way, it gave some of the traditional accounting theory basic principles of accounting has brought new challenges. If the information with the information users focus shifted from the future of historical information information, in the case of electronic on-line point of the report issued, will replace the cash-accrual.
4. The impact of accounting management functions and impact
The traditional accounting work of their independent goals - in charge of money, management accounts, that is in the hospital master the "money flow", the management of funds; the information era, the integrated management requirements are high. As a general accounting , it is necessary to improve their own work, but also the whole hospital involved in organization and management. In addition, the traditional divide it among the hospital management control. In the information age, because the basis of information systems, and information transfer and information sharing, To strengthen the comprehensive management possible. Thus, the accounting work is not confined to past accounting management, and must participate in the comprehensive management, financial software development and use of a comprehensive management system will be the direction of the hospital. Links to Free Download Center http://www.hi138.com three papers, ERP system is the modern hospital computerized accounting norms important ways and means
Hospital accounting information system and the challenges facing the impact of this, coupled with fierce competition and the health care market under the pressure of internal and external environment, the hospital to achieve the desired social and economic benefits, improve hospital response capabilities and competitiveness, we must medical quality, service quality, and so has its own advantages. In today's environment of the health care market under the main method to enhance competitiveness is to strengthen hospital management, management methods, models, methods and tools for practical reforms. ERP system is a large modern hospital management information system integrated a typical representative of that in addition to fully reflect the integrated use of advanced information technology, the full realization of information resources sharing and integration of hospital resources, but more important is to fully reflect the modern hospital management thought and method of comprehensive use.
Application of the general hospital of the fundamental purpose of ERP is to study, Research and Application of foreign ideas and methods of modern hospital management, to establish a new hospital with the market economic system management. Hospital ERP Application process will take great efforts to promote the hospital management modernization and efforts to achieve the level of hospital management and productivity by leaps and bounds. a lot of Research and practice have amply demonstrated, ERP as a kind of modern hospital management ideas and methods and social relations of production and social production systems are not directly related, therefore, strongly promote the use of ERP, and make it quickly into practical productive forces, but the world the common goal of hospitals, without any borders, national conditions, the impact of hospital conditions and restrictions. In fact, promote the use of ERP is effective to promote our hospital management in a more scientific, reasonable and standard direction of a specific method and means.
Because the new management era of Chinese Hospital Management is a market-oriented, based on the modern hospital system, the Chinese model, value, systematic, computerized management of international and universal time, so the implementation of ERP in the new century the only way for Chinese Hospital Management . new management era of hospital management in China to build competitive advantage and improve the competitiveness of the core hospitals, to improve the competitiveness of the hospital on hospital resources must be integrated, comprehensive strengthening of hospital management, the formation of the sustained development of the hospital, "Internal Strength." more The high quality system of hospitals willing to invest in the management of the move, illustrates this trend. In an increasingly competitive healthcare market, patients tend to demand diversity, increasingly close association between the hospital today, asked the hospital to action must be fast, sensitive in the management of ideas, concepts, ways and means of continuous innovation. human has been difficult to fully meet the requirement, must use the latest achievements of modern information technology to optimize and enhance hospital operations and management. hospitals and software companies to develop ERP system. ERP wave of ferocious, because the ERP reflects the market as the core of modern hospital management thinking, it will become the new century, the cornerstone of the Chinese Hospital Management. Chinese Hospital ERP business promising, but long way to go, the implementation of ERP is a complex, difficult, costly projects, the successful implementation of the Application must establish the correct concept, a good methodology for guidance.
References:
[1] Zhang. Accounting Computerization on audit work and its countermeasures. Hebei Vocational College of Technology, 2004, (02).
[2] Wang Qijie, INDUSTRIAL ENGINEERING. Talk about the development trend of China's Accounting. China accounting, 2004, (10).
[3] Sun Tao. Characteristics of the Quality of Computerized Accounting. Dezhou University, 2004, (4).
[4] Cengfan Yi, Dong Yan. Of computerized accounting information system security controls. Northern Economy and Trade, 2004, (09).
[5] Geng Wenli. About the security of computerized accounting information system control problems. Business Research, 2004, (17).
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