New medical reform measures need new computerized accounting

[Abstract] Hospital, the emergence of computerized accounting and the use of a modern hospital management and accounting reform and development of their objective needs, is the inevitable product of the times. Practice has proven that health care reform in the new period, the Finance and Accounting in the hospital accounting work in the increasingly important role.

[Keywords:] an important role in the New Hospital Accounting
With the deepening of the reform of public hospitals, the accounting department has become increasingly more complex operations, in order to improve the social and economic benefits, strengthening hospital financial management, and hospital computerized accounting has become an important means of accounting. Accounting is computer instead of manual bookkeeping, afterwards, reimbursement and processing of accounting Information, analysis, and to determine the process, compared with the manual accounting very significant advantages. Therefore, the realization of the growing importance of hospital computerized accounting.

1, the significance of the hospital management Accounting
Public hospital reform process, computerized accounting not only for changes in accounting functions, and can improve financial management. Caikuairenyuan Accounting help get rid of the heavy manual operations, reduce labor intensity of accounting staff and greatly improved accounting Information, timeliness, accuracy and completeness, so that accountants have the time, effort, conditional participation in hospital management and decision making, to improve the hospital management level and enhance the economic efficiency of modern services.

Establish and improve the internal management of computerized accounting system, the hospital is to promote the development of deep-level computerized accounting to make financial management more scientific and reasonable an important safeguard. Hospitals ultimately improve the management capabilities of computerized accounting purposes to be achieved : full use of the computer the ability to quickly provide Information to improve the efficiency of processing accounting Information for management, decision making and health care reform to provide efficient services.

2 hospitals currently the main problems of computerized accounting
2.1 is not enough emphasis
At present, some primary hospital is very low degree of computerized accounting, computerized accounting work pay enough attention. Some hospital administrators there, "the hard light, soft," the idea that the emphasis on investment in equipment and other hardware, to the neglect of the management investment in areas such as software.

2.2 The lack of integration of independent subsystems
In some hospitals, the charges, material procurement, payroll, accounting, respectively, to form a more perfect computerized system, but because of the various functional subsystems independent of each other, resulting in duplication of the accounting unit of the hardware configuration, waste a lot of manpower , financial and material resources.

2.3 Data confidentiality and security of poor
Yi Shi risk exists in practice. Buquan mainly in the formulation of measures or the lack of effective oversight, lead to the phenomenon of neglect have occurred, the second is a computer maintenance course there is risk. Such as the lack of the necessary awareness and anti-virus measures, use of computer Little is known about crime, lack of appropriate safety precautions and the third is the formation and keeping accounting records during the risk. If there is no time to back up or back up data is not regularly checked, documents, books and print is not timely.

3 computerized accounting system to enhance sound management of the hospital specific measures
3.1 The hospital leadership to improve the understanding of computerized accounting
Hospital leaders must fully understand the computerized accounting and management reform in the hospital played an important role in the. Accounting Information system is a need to continuously invest and support the long-term project, not the money, the software on the line, but economic performance in line with the hospital under the law, there is the direct involvement of hospital leaders, the active cooperation of staff in the hospital and the patient's understanding, the whole project can proceed smoothly. reposted elsewhere in the Research Papers Download http://www . hi138.com 3.2 to further improve the computerized accounting system, as the hospital's core management information system
First, according to the requirements of the current reforms, focused on solving the main accounting system, computerized accounting and payroll accounting, housing fund accounting, materials management, and sector accounts system matching, but also features for the hospital to assist the establishment of a sub-Fu Zhu Quan Ju management. Second, the construction of a computerized accounting system must be incorporated into the construction of the hospital management Information unified planning, hospital management information system as a subsystem of the perfect system to meet their own functional requirements and safety requirements, we must also guarantee and hospital departments for information sharing and data exchange, and strive to one data input, multi-share, in the hardware network management system with other departments to share a network platform.

3.3 improve the management rules and regulations
Establish internal use management regulations can ensure the system safe, reliable and accurate. (1 to strengthen the control procedures. Operating procedures should be clear responsibilities, operating procedures and precautions, and the formation of a computerized system files. (2 raw data Enter the audit control. electronic raw data must be reviewed and confirmed by different people, and then use the module automatically generated e-vouchers, automatically after the formation of electronic vouchers will not allow any person to change. (3 strengthen the control of the operator license. accounting software official put into use, the development of post responsibility system for all categories of personnel, establish and improve the licensing regulations.

3.4 strengthen the security and confidentiality of the system construction and implementation
3.4.1 establish a strict management system of computerized accounting files, backup data in a timely manner. In addition to backup, should also collect type of computer hardware systems, storage space, size, type of external device supporting computer operating system information.

3.4.2 to implement the necessary internal controls. Classification authority to implement user rights management, networking environment, status and responsibility of accounting information. Establish a sound viruses, computer hackers, security measures, the use of firewall technology, network anti-virus, encryption of information stored communications , authentication, authorization and other measures to ensure the safety of the hospital computerized accounting and confidential.

3.5 to enhance training, improve financial officer's ability to use computerized accounting
Before running the computerized system would use the system on the training of relevant personnel to enhance awareness and understanding of the system to reduce the error after the system is running.

In short, the implementation of computerized accounting to the hospital accounting, management methods of modern accounting, but also to further deepen the reform of the accounting system, give full play an important guarantee accounting management functions. Establish and improve the internal management of computerized accounting system is to promote the hospital accounting Power depth development of the Operators, the hospital financial management more scientific and reasonable an important safeguard. Links http://www.hi138.com Research Papers Download