医学信息2026，Vol.39Issue(1)：65-70,78,7.DOI:10.3969/j.issn.1006-1959.2026.01.010
基于权责发生制的体检公费系统优化与实现
Optimization and Implementation of Medical Examination Public Fee System Based on Accrual Basis of Accounting
龙冠现 1龙凤舞 2冯嵩 2胡汀兰3
作者信息
- 1. 郴州市妇幼保健院检验科,湖南 郴州 423000
- 2. 中南大学湘雅医院网络信息中心,湖南 长沙 410008
- 3. 中南大学湘雅医院财务部,湖南 长沙 410008
- 折叠
摘要
Abstract
This paper discusses a data flow based on accrual basis of accounting.By transforming the existing health examination system,it implements the whole process and real-time refined management mode,optimizes the public revenue management of the hospital physical examination center,changes the traditional payment realization system into accrual basis,and improves the real-time and accuracy of management.The reformed system can reflect the operation status of the physical examination center in time,effectively meet the needs of the hospital for public revenue accounting,and realize the standardization and refinement of financial management,which has good practical value.关键词
权责发生制/健康体检系统/数据流程再造Key words
Accrual basis of accounting/Health physical examination system/Data process reconstructing分类
医药卫生引用本文复制引用
龙冠现,龙凤舞,冯嵩,胡汀兰..基于权责发生制的体检公费系统优化与实现[J].医学信息,2026,39(1):65-70,78,7.
