Analysis of hospital accounting information Problems and Solutions

Abstract: With the medical and Health reform continued to deepen and improve the level of hospital accounting Information, financial officer for the hospital to reduce the labor intensity and improve the efficiency and the achievement of financial accounting Information sharing, strengthen internal accounting control, the hospital has a positive meaning. This Information on the current hospital accounting problems and coping strategies for analysis and appraisal.

Keywords: hospital; accounting Information; problems; countermeasures

Accounting Information is the use of modern information technology, the traditional accounting model for restructuring and restructuring on the basis of modern accounting, information technology and accounting disciplines to establish a high degree of integration, and fully open modern accounting information systems. Such accounting information The system will fully use modern information technology, network systems to highly automated business processes, high degree of sharing of information to active and real-time reporting of accounting information. It is not just information technology applied to accounting change, but also represents a modern information technology environment to adapt to the new accounting ideas.

According to the Ministry of Finance's plan, by 2010 China will strive for more than 80% of the primary unit of Computerized accounting. At this stage, China's large and medium cities, hospitals, basically a Computerized accounting, general accounting staff so busy from the past the daily work of liberation, thus greatly reducing the pressure of the accounting staff to improve work efficiency and improve the quality of work for the realization of accounting information to lay a solid foundation, but because of accounting information is an emerging discipline, started late, application time is short, with every hospital in which the different regions, accounting personnel, different levels of information technology business, making the hospital in the process accounting information appears uneven situation.


First, the current part of the hospital accounting information problems

(A) of the hospital work of the accounting information is not enough emphasis
The current leadership in many hospitals, the prevalence of inadequate attention to the financial status of the work, they will focus energy and resources to line departments and medical departments of clinical tilt that only a hospital auxiliary financial sector departments, services for front-line departments department in the leadership, the prevalence of a "soft light weight hard" mentality, focusing on the hospital medical neglect of investment in hardware, software investment, some units in order to save costs, only buy a simple financial sector general ledger and reporting module, so that only the accounting information played a simple role of accounting and afterwards, and accounting information with the financial management, financial analysis, financial decision-making and a series of features you can not play. In fact, the realization of the accounting information technology revolution is not just accounting, but also for the accounting discipline itself is a major revolution, it can be tedious bookkeeping from accounting staff, afterwards, reimbursement Oliver freed, but also allows them to be more time, energy used for capital management, financial analysis, financial evaluation, internal accounting controls, the further deepening of the accounting functions.

(B) the Computer only understands but also understands the complexities of accounting insufficient number of qualified personnel, the structure is not rational
A unit of accounting information to run good, so for maximum effect, not only to have a better, more systematic financial software, more important is the need for specialized complex talent, need specialized systems analysis, systems maintenance personnel, system operators, while now the accounting staff in most hospitals, are from the original manual of accounting personnel engaged in the transition from, their Computer knowledge in general relatively poor, although in the process of accounting information , they have accepted the Computerized Accounting level training, but with the actual operation of the service level requirements there is a gap, which mainly Jidong computer accounting software, familiar with financial accounting business, shortage of talent. In the early stages of using accounting software, they are under the guidance of professionals in software companies, only to master a simple certificate entry work, lack of innovation at work, once the computer hardware or software anomalies, often helpless, until the company's professional software personnel to carry out maintenance work before, greatly reducing the work efficiency, increased operating costs in the follow-up education and training, involving a combination of computer and accounting, accounting software operation courses and few, making their level of accounting information difficult to improve in a short time.

(C) the island is more serious accounting information
Because of the importance of accounting information is not enough work, lack of accounting information systems software into the integrated planning, financial software and windows billing software, materials management software, medical insurance, different software platforms, data can not be shared, accounting information systems into the islands of information. As the primary data can not upload, can not be shared and exchanged, resulting in a variety of primary data in the financial accounting system can not be timely and adequate expression to the financial accounting work more difficult.

In addition, individual hospitals in the initial stage of the accounting information in the financial software system initialization, followed the previous hospital accounting system, according to the old accounting system to set up accounts, making part of the total accounts have no details. such as fixed assets, the management of medicines and other supplies, according to previous <<hospital financial system>>, fixed assets and a breakdown of the equipment department management, drugs and a breakdown by the pharmacy management, and financial ledger just so they accounting computing initialization, there is no fixed asset management module and enable the purchase and sale of memory module products, the lack of specific details of the kind of management, many asset transactions (such as retirement, transfer, donation) can not be promptly reported to the Finance, Finance can not assets accounts timely transaction processing, Over time, there have been a breakdown of the financial ledger and asset seriously inconsistent phenomenon.

So that units waste a lot of manpower, material and information in the accounting did not fully play its due role.

(D) the use of individual hospitals do not meet the accounting software, financial software functional specifications
Although the existing financial software with limited functionality operating privileges, but the lack of safety awareness, increase Links to free download http://www.hi138.com not detailed enough on the financial division of labor, often under the same operating restrictions set more an operator, through the conversion operator names for different accounting business operations; Some units do not even have to restrict the operator to set, the operator can interoperate with other subjects, making rights management useless. In addition, the modules lack of restraint, even though the "general ledger" and "breakdown" does not match, you can still reported financial statements, such financial information ranging from causes Cuobi, it caused heavy violations of financial laws and regulations phenomenon, brought to the hospital Economic management risks.

(E) accounting information management system is not perfect
Currently, many hospitals there is no strict accounting information management system or chapters that do not follow, making the accounting information system can not function properly, the management there have been some new problems, and online leaks and online malicious hacker attacks is facing primary problem; the same time, basic accounting work is weak, built on the basis of information management are also some problems, leading to a parallel manual and computer too long, increasing the workload of accounting personnel.

Second, the development of accounting information to enhance the hospital's response

(A) improve the financial operations of hospital information technology integration level
There are some hospitals for the current accounting information systems and other management information systems can not exchange and sharing of the status quo, three aspects can be addressed from the first, on the basis of the existing development of the generalized platform approach - docking platform development software , the existing software system for docking to the data and information data can be shared, passed; second, the introduction of a mature common software, financial management, materials management, medical insurance and other financial software into a unified; first Third, the strength of the software company entrusted with the hospital's information management requirements of individual design practice, the designated developer of accounting software, so that the gradual establishment of accounting information as the core unit of information management systems, so that sharing of information resources within the unit, full accounting information in the unit's role in Economic management.

(B) strengthening the training of financial personnel and the introduction of talents
The current situation, completely formalized education through information technology to meet the accounting needs of professionals in different fields is unrealistic, but the finance staff training and introduction of talents can be divided into two phases. First, the existing accounting personnel actively carry out vocational training. When conditions permit, the unit of computing principal accounting jobs accounting staff full-time, and a longer period of training to master the computer system of knowledge, as the use of accounting information system maintenance personnel. All other positions accounting personnel, as well as window materials management fees for short-term training to enable them to grasp the initial knowledge of accounting information, accounting information as a skilled operator. The second is to strengthen the accounting information professionals to introduce the Hospital according to demand from colleges and universities to introduce a number of bachelor's degree and above, senior accounting information compound talents, enrich the accounting information system analysis, design, developer, taking full advantage of the specialist colleges and adult education institutions, the power of education benefits, a lot of maintenance and training management system, strengthen the accounting information system application of information technology personnel.

(C) to strengthen the internal control of accounting information
Internal control is mainly involved in the accounting information software system in terms of the various departments and personnel, through internal control, can perform their duties in various positions, coordinate and rationalize the relationship between reduced, to prevent the occurrence of fraud or crime, strengthen internal control, from the following aspects: First, establish a sound internal organization of science, the formation of each audit, mutual supervision and mutual restraint mechanism; second is to improve system operations control, computer operations to establish a sound management system, clear responsibilities, operating procedures and operational issues to ensure the normal operation of computer software systems; third is to strengthen the system security controls, good virus prevention work; Fourth, the implementation of internal control of accounting information design key points such as: operator-on password must be strictly managed, vouchers machine and manual review with the trial system, outpatient appoint a special refund strict control of personnel management; discharged patients recall authority to authorize the control.

(D) to do the work of computerized accounting, record keeping
Computerized accounting records to be in strict accordance with the relevant provisions of the Ministry of Finance managed by the person responsible for the proper preservation of magnetic media, accounting, or other information media; storage area should be shielded, fire, moisture and dust; save the accounting file using magnetic media, to conduct regular inspections, regular copy, prevent damage to magnetic media leaving the accounting file is missing; significant accounting files should adhere to a double backup system, stored in two different locations.


Third, the conclusion

With computer technology and the rapid development of network technology, hospital accounting information technology will become the mainstream of construction accounting systems, it is the modernization of hospital management and accounting reform and development of their objective needs, is the inevitable product of the times has proved that financial accounting information practical work in the hospital's role can not be ignored. reasonably good use of accounting information, establish and improve the hospital's own internal control system, the impact of accounting information to eliminate all the negative factors in the development of hospital accounting information systems hospital management Information System will become the core of the hospital development in China will play an increasing role.


[References]
[1] Ministry of Health. Hospital financial system lecture [M]. Beijing: China Financial and Economic Publishing House, 1998.

[2] Ministry of Finance. Computerized Accounting standards [S]. Kuai Zi [1996] 17.

[3] Ministry of Finance. Computerized accounting management approach [S]. Kuai Zi [1994] 27.

[4] Meng Dongjun. Hospital computerized accounting status and countermeasures [J]. Friends of Accounting, 2008,8 (middle).

[5] Lubo, improve the hospital's computerized accounting management thinking [J]. Era trade, 2008,3 (6): 97.

[6] Zhu Xiu-Min Yu, Zhang Yuan. Hospitals, computerized accounting process of deep-seated problems and countermeasures [J]. Chinese Health Economics, 2007 (7): 26 (Total 293).

[7] Xue Zhaoyi. On the main hospital computerized accounting problems and countermeasures [J]. Friends of Accounting, 2007,5 (middle).

[8] Zhao Xia Feng. On the development of hospital computerized accounting status, trends and countermeasures [J]. Friends of Accounting, 2006,7 (I).

[9] Liu Li. On the hospital's computerized accounting advantages and problems [J]. Science and Management, 2006.5.

Links to free download http://www.hi138.com