Z医院会计信息化控制研究

发布时间：2018-04-20 12:50

本文选题：内部控制 + Z医院　；参考：《吉林大学》2014年硕士论文

【摘要】：随着经济的发展和生活水平的不断提高，“健康”成为人们永恒的话题。伴随着新医保制度、新农合制度，“看病难”和“看病贵”现如今已经不再是患者考虑的首要问题，取而代之的是如何方便就医，如何简化看病流程。医疗机构应该急患者之所急，想患者之所想，从医院自身、从医患关系出发，为患者也为自己营造一个便捷的就医环境而努力。 Z医院作为三级甲等综合性公立医院，以社会效益为最高准则，因此，为了达到方便就医和简化看病流程这个目标，Z医院从自身出发，从内部控制出发，从内部控制中的会计信息化控制出发，从医疗管理、物资管理、药品管理、资产管理、财务管理五方面入手，统一数据，让每个流程都有章可循，加强医院自身的会计信息化控制，，解放了人力，节约了物力，整合了资源。本文以会计信息化控制为切入点，将内部控制和会计信息化控制理论与Z医院实际相结合，通过对会计信息化控制的研究和Z医院会计信息化控制中存在问题的剖析，搜集资料，制定切实可行的制度和方法，以期解决Z医院会计信息化控制中存在的问题。通过对Z医院会计信息化控制的重新构建和设想，搭建流程框架，从业务一体化和技术一体化出发，达到数据一体化的目的。本文的研究过程和结论希望为Z医院会计信息化控制的构建和实施提供参考，对其管理的规范和实施起到一定的促进作用。
[Abstract]:With the development of economy and the improvement of living standard, health has become an eternal topic. With the new medical insurance system, the new rural cooperative system, "difficult to see a doctor" and "expensive to see a doctor" are no longer the primary issues for patients to consider. Instead, it is how to facilitate access to medical care, and how to simplify the process of medical treatment. Medical institutions should anxious patients, think of patients, from the hospital itself, from the doctor-patient relationship, for patients to create a convenient medical environment. Z Hospital, as a general public hospital of Grade 3A, takes social benefits as the highest criterion. Therefore, in order to achieve the goal of facilitating access to medical treatment and simplifying the medical treatment process, Z Hospital starts from itself and from the internal control. Starting from accounting information control in internal control, starting from five aspects of medical management, material management, drug management, asset management, and financial management, and unifying the data, so that each process has rules to follow. Strengthen the accounting information control of hospital itself, liberate manpower, save material resources and integrate resources. This paper combines the theory of internal control and accounting information control with the practice of Z hospital, through the research of accounting information control and the analysis of the problems existing in the accounting information control of Z hospital. Collect data, make feasible system and method, in order to solve the problem of accounting information control in Z hospital. Based on the reconstruction and assumption of accounting information control in Z hospital, this paper sets up a process framework, starting from the integration of business and technology to achieve the purpose of data integration. The research process and conclusion of this paper hope to provide a reference for the construction and implementation of accounting information control in Z hospital, and play a certain role in promoting the regulation and implementation of its management.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：R197.322;F232

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