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id="tmyyfroktkho" class="con_l fl"> <article class="ar_con bg louti"> <div id="tmyyfroktkho" class="ar_title"> <h1>醫(yī)院會(huì)計(jì)電算化獲獎(jiǎng)?wù)撐?/h1> <div id="tmyyfroktkho" class="ar_title_b"> <div id="tmyyfroktkho" class="sub_title clear"> <span id="tmyyfroktkho" class="sp2 c6 fl">時(shí)間：<time class="fxtime">2017-06-02 16:56:22</time></span> <span id="tmyyfroktkho" class="sp1 c6 fl"><em id="zuozhe" class="noshow">秋梅</em><em class="user_id noshow">1032</em>由 <em class="nickname"></em> 分享</span> <span id="tmyyfroktkho" class="fl arc_btn"></span> </div> </div> </div> <div id="tmyyfroktkho" class="y_ju"><script type="text/javascript">a("title");</script></div> <div id="tmyyfroktkho" class="con_article con_main" id="contentText"> <p>醫(yī)院會(huì)計(jì)電算化獲獎(jiǎng)?wù)撐?/p><p> 　　醫(yī)院會(huì)計(jì)電算化的出現(xiàn)，是醫(yī)院管理現(xiàn)代化和會(huì)計(jì)自身改革和發(fā)展的客觀(guān)需要。隨著經(jīng)濟(jì)的不斷發(fā)展和現(xiàn)代醫(yī)院管理的迫切需求，醫(yī)院會(huì)計(jì)電算化工作也在迅速發(fā)展和普及。下文是學(xué)習(xí)啦小編為大家搜集整理的關(guān)于醫(yī)院會(huì)計(jì)電算化獲獎(jiǎng)?wù)撐牡膬?nèi)容，歡迎大家閱讀參考!</p><h2> 　　醫(yī)院會(huì)計(jì)電算化獲獎(jiǎng)?wù)撐钠?</h2><p> 　　談醫(yī)院會(huì)計(jì)電算化存在的問(wèn)題及對(duì)策</p><p> 　　摘要:在會(huì)計(jì)發(fā)展進(jìn)程中，電算化的實(shí)現(xiàn)具有里程碑意義，在醫(yī)院會(huì)計(jì)事務(wù)中引入電算化理念，在增進(jìn)財(cái)務(wù)工作便利的同時(shí)，也導(dǎo)致了一些問(wèn)題。本文將對(duì)會(huì)計(jì)電算化在醫(yī)院的推行存在的問(wèn)題加以總結(jié)，并提出相應(yīng)的解決對(duì)策。</p><p> 　　關(guān)鍵詞:會(huì)計(jì) 電算化網(wǎng)絡(luò)會(huì)計(jì)</p><p> 　　在會(huì)計(jì)發(fā)展進(jìn)程中，電算化具有里程碑意義。在醫(yī)院財(cái)務(wù)管理工作中引入計(jì)算機(jī)，實(shí)行會(huì)計(jì)電算化，一方面，為醫(yī)院的會(huì)計(jì)管理工作提供了極大的便利，但另一方面，也使其面臨著一些亟待解決的問(wèn)題。</p><p> 　　一、醫(yī)院會(huì)計(jì)電算化存在的問(wèn)題</p><p> 　　(一)對(duì)會(huì)計(jì)電算化重視不足</p><p> 　　在醫(yī)院財(cái)務(wù)會(huì)計(jì)工作中引入電算化系統(tǒng)是社會(huì)發(fā)展的一大趨勢(shì)，是醫(yī)院管理走向現(xiàn)代化的重要一步。信息時(shí)代中，財(cái)務(wù)會(huì)計(jì)工作的開(kāi)展離不開(kāi)電算化。但是，當(dāng)前醫(yī)院相關(guān)領(lǐng)導(dǎo)對(duì)電算化的重視程度不夠，將主要精力集中于醫(yī)院的硬件建設(shè)，軟件投入十分有限，甚至還存在使用盜版財(cái)務(wù)管理軟件的情況;一些會(huì)計(jì)人員對(duì)會(huì)計(jì)電算化也缺乏正確認(rèn)識(shí)，將其視為一種形式，沒(méi)有充分的加以利用。</p><p> 　　(二)內(nèi)部控制力度不夠，數(shù)據(jù)安全性及保密性存在隱患</p><p> 　　以往，醫(yī)院會(huì)計(jì)信息的準(zhǔn)確性主要是利用崗位分工、內(nèi)部牽制、定期對(duì)賬等方式實(shí)現(xiàn)，電算化實(shí)行后，相當(dāng)一部分會(huì)計(jì)內(nèi)控措施不再適用，會(huì)計(jì)內(nèi)控重點(diǎn)、方式等均出現(xiàn)相應(yīng)變化，對(duì)醫(yī)院的內(nèi)控提出更高要求;以往的醫(yī)院會(huì)計(jì)工作，互不相容的職能是相互獨(dú)立的，引入電算化系統(tǒng)后，對(duì)功能及知識(shí)提出集中化要求，因此，以前不適宜進(jìn)行合并的部分崗位將會(huì)予以合并，相關(guān)的會(huì)計(jì)工作人員的數(shù)量勢(shì)必會(huì)有所減少，會(huì)在一定程度上降低其重要性;安全意識(shí)相對(duì)較弱，電算化實(shí)施后所組建的機(jī)構(gòu)及崗位之間制約監(jiān)督的關(guān)注程度不足，這就為計(jì)算機(jī)舞弊問(wèn)題提供可乘之機(jī);此外，對(duì)計(jì)算機(jī)犯罪的認(rèn)識(shí)度不高，沒(méi)有建立起應(yīng)對(duì)措施。</p><p> 　　(三)高素質(zhì)專(zhuān)業(yè)人員儲(chǔ)備不足</p><p> 　　會(huì)計(jì)電算化涉及管理學(xué)、會(huì)計(jì)學(xué)、計(jì)算機(jī)信息學(xué)等諸多學(xué)科知識(shí)，當(dāng)前醫(yī)院會(huì)計(jì)人員雖具備一定的計(jì)算機(jī)知識(shí)基礎(chǔ)，但與會(huì)計(jì)電算化要求之間尚存在一定差距，特別是隨著計(jì)算機(jī)信息技術(shù)的飛速發(fā)展，醫(yī)院會(huì)計(jì)人員后續(xù)教育滯后，給醫(yī)院會(huì)計(jì)電算化產(chǎn)生一定的負(fù)面影響。</p><p> 　　二、解決及完善對(duì)策</p><p> 　　會(huì)計(jì)電算化審計(jì)的對(duì)策分析會(huì)計(jì)電算化的實(shí)施使得會(huì)計(jì)系統(tǒng)本身發(fā)生了很大的變化，對(duì)電算化系統(tǒng)的審計(jì)與對(duì)手工賬簿的審計(jì)相比，相應(yīng)在審計(jì)內(nèi)容、方法上也發(fā)生了變化。無(wú)論是對(duì)購(gòu)置的會(huì)計(jì)軟件還是對(duì)自行開(kāi)發(fā)的會(huì)計(jì)軟件，審計(jì)內(nèi)容上都需要對(duì)其系統(tǒng)內(nèi)控進(jìn)行審計(jì)，以及對(duì)其電算過(guò)程和結(jié)果進(jìn)行審計(jì)，審計(jì)方法或措施有所不同。需培養(yǎng)具有復(fù)合型知識(shí)的審計(jì)人才。由于會(huì)計(jì)電算化的日益普及，其對(duì)審計(jì)人員的要求有了相應(yīng)提高。</p><p> 　　在手工記賬時(shí)代，審計(jì)人員只需具備扎實(shí)的會(huì)計(jì)理論及實(shí)務(wù)知識(shí)即可，但在會(huì)計(jì)電算化時(shí)代，由于計(jì)算機(jī)硬件及軟件的引入，需要設(shè)計(jì)人員掌握一定程度的計(jì)算機(jī)知識(shí)，能分析掌握會(huì)計(jì)電算化系統(tǒng)。審計(jì)人員需要在現(xiàn)有的審計(jì)基礎(chǔ)上研究新的審計(jì)技術(shù)和方法。新的事物的產(chǎn)生必然需要有新的技術(shù)和方法。</p><p> 　　因此需要加強(qiáng)對(duì)計(jì)算機(jī)審計(jì)的技術(shù)和方法的研究，例如公司內(nèi)部控制制度的評(píng)價(jià)測(cè)試技術(shù)、數(shù)據(jù)庫(kù)或數(shù)據(jù)文件的審計(jì)技術(shù)、應(yīng)用軟件審計(jì)技術(shù)、系統(tǒng)開(kāi)發(fā)和維護(hù)的評(píng)價(jià)技術(shù)等，這些審計(jì)技術(shù)和方法的研究與應(yīng)用，將極大地提高審計(jì)人員的審計(jì)效率，加快審計(jì)工作的進(jìn)程，也將對(duì)目前各種不同的審計(jì)技術(shù)和工具進(jìn)行相應(yīng)的規(guī)范。為適應(yīng)電算化審計(jì)，需要采用新的審計(jì)方法和手段。隨著會(huì)計(jì)電算化的普及，與手工記賬相對(duì)應(yīng)的審計(jì)方法顯然已不能達(dá)到電算化審計(jì)的要求，其審計(jì)風(fēng)險(xiǎn)也日益顯現(xiàn)，在會(huì)計(jì)電算化的環(huán)境下進(jìn)行審計(jì)，原有的審計(jì)線(xiàn)索和審計(jì)數(shù)據(jù)都發(fā)生了變化，因此形勢(shì)要求審計(jì)人員加快新的審計(jì)技術(shù)和方法的應(yīng)用。同時(shí)，對(duì)會(huì)計(jì)電算化的審計(jì)范圍也擴(kuò)大了，電算化審計(jì)不僅需要對(duì)數(shù)據(jù)的輸入及輸出的真實(shí)性、合法性等進(jìn)行審計(jì)，更需要對(duì)會(huì)計(jì)電算化程序進(jìn)行檢查，已確定其未受攻擊，計(jì)算過(guò)程是可靠的。</p><p> 　　(一)提高對(duì)會(huì)計(jì)電算化的關(guān)注程度</p><p> 　　會(huì)計(jì)電算化，對(duì)于會(huì)計(jì)發(fā)展整體以及會(huì)計(jì)學(xué)科而言都具有里程碑意義，借助電算化，可以極大的減輕會(huì)計(jì)人員記賬、算賬等方面的工作負(fù)擔(dān)，使其有更多的精力做好資金管理及評(píng)估等方面的工作。構(gòu)建會(huì)計(jì)信息系統(tǒng)是一項(xiàng)長(zhǎng)期性工程，不僅要具備充足的資金支持，更重要的是醫(yī)院的管理層要對(duì)其有正確的認(rèn)識(shí)，并積極參與其中，并積極動(dòng)員相關(guān)工作人員予以配合，只有這樣，可能為醫(yī)院會(huì)計(jì)電算化的實(shí)行提供有力保障。</p><p> 　　(二)強(qiáng)化醫(yī)院內(nèi)部控制</p><p> 　　一方面，從電算化系統(tǒng)所涉及到的部門(mén)及相關(guān)人員入手，加強(qiáng)管理控制：首先，進(jìn)一步完善內(nèi)部組織機(jī)構(gòu)，使相關(guān)機(jī)構(gòu)及崗位可以相互監(jiān)督和制約;其次，改進(jìn)系統(tǒng)操作控制系統(tǒng)，為電算化系統(tǒng)的有序運(yùn)作奠定堅(jiān)實(shí)基礎(chǔ);最后，極大安全控制力度，并對(duì)各個(gè)環(huán)節(jié)進(jìn)行嚴(yán)格審計(jì);另一方面，抓好醫(yī)院會(huì)計(jì)電算化實(shí)行過(guò)程中的日?？刂疲簽楸苊?會(huì)計(jì)信息輸入錯(cuò)誤，需要使用具有錯(cuò)誤自動(dòng)檢測(cè)功能的軟件;相關(guān)會(huì)計(jì)信息在登帳之前必須進(jìn)過(guò)審核程序，所采用的會(huì)計(jì)軟件要具備防止數(shù)據(jù)丟失、重復(fù)錄入等問(wèn)題的功能;對(duì)存儲(chǔ)會(huì)計(jì)信息資料的介質(zhì)要予以妥善保管，不僅要定期進(jìn)行全面檢查，還要做好備份工作。</p><p> 　　醫(yī)院會(huì)計(jì)電算化在當(dāng)前的經(jīng)濟(jì) 發(fā)展背景下，核算和電算化的背景內(nèi)容卻發(fā)生了一些變化，主要表現(xiàn)在：電算化審計(jì)的內(nèi)容和難度加大：由于軟件行業(yè)的發(fā)展，會(huì)計(jì)軟件也朝著復(fù)雜化、專(zhuān)業(yè)化發(fā)展，其功能越來(lái)越多，結(jié)構(gòu)也日趨復(fù)雜。但是，目前醫(yī)院在開(kāi)發(fā)財(cái)務(wù)軟件時(shí)，僅考慮到企業(yè)會(huì)計(jì)核算的需要，極少兼顧到電算化審計(jì)的要求，故當(dāng)審計(jì)人員對(duì)醫(yī)院進(jìn)行財(cái)務(wù)審計(jì)時(shí)，往往發(fā)現(xiàn)缺少數(shù)據(jù)接口，也不能進(jìn)行數(shù)據(jù)轉(zhuǎn)換，很多本應(yīng)由計(jì)算機(jī)完成的工作，現(xiàn)不得不人工完成，這在很大程度上加重了審計(jì)人員的負(fù)擔(dān)，也會(huì)產(chǎn)生不應(yīng)有的差錯(cuò)。審計(jì)人員需要對(duì)財(cái)務(wù)軟件進(jìn)行審查：因財(cái)務(wù)軟件是根據(jù)相關(guān)數(shù)據(jù)自動(dòng)生成報(bào)表，故一旦醫(yī)院財(cái)務(wù)軟件受到攻擊，無(wú)論是無(wú)意還是有意，均可能產(chǎn)生相關(guān)漏洞。</p><p> 　　(三) 組織有針對(duì)性的后續(xù)再教育，促進(jìn)醫(yī)院會(huì)計(jì)工作人員素質(zhì)的不斷提升</p><p> 　　醫(yī)院會(huì)計(jì)電算化的推行向醫(yī)院會(huì)計(jì)工作人員提出更高要求，不但要具備扎實(shí)的專(zhuān)業(yè)基礎(chǔ)，還需要掌握最近的計(jì)算機(jī)知識(shí)，并熟練掌握常用的會(huì)計(jì)事務(wù)軟件。在醫(yī)院管理事務(wù)中，要將促進(jìn)會(huì)計(jì)人員計(jì)算機(jī)素質(zhì)的提升列入日程，結(jié)合相關(guān)工作人員的實(shí)際情況，進(jìn)行有針對(duì)性的培訓(xùn);醫(yī)院會(huì)計(jì)工作人員需要在既定時(shí)間內(nèi)接受相關(guān)培訓(xùn)并順利通過(guò)考核，通過(guò)考核的人員頒發(fā)上崗證，實(shí)行持證上崗制度;</p><p> 　　從醫(yī)院當(dāng)前實(shí)際情況出發(fā)，制定并完善會(huì)計(jì)電算化制度;對(duì)于醫(yī)院中會(huì)計(jì)工作人員及相關(guān)管理人員而言，也要順應(yīng)時(shí)代發(fā)展潮流，準(zhǔn)確把握網(wǎng)絡(luò)會(huì)計(jì)發(fā)展趨勢(shì)，主動(dòng)提升自身素質(zhì)及技能，以滿(mǎn)足醫(yī)院會(huì)計(jì)電算化的高要求;相關(guān)審計(jì)人員也要盡到監(jiān)督職責(zé)，隨著會(huì)計(jì)電算化的推行，審計(jì)工作難度也相應(yīng)加大，這就需要審計(jì)人員要熟悉相關(guān)的法律法規(guī)，對(duì)會(huì)計(jì)資料進(jìn)行嚴(yán)格審查;此外要檢測(cè)數(shù)據(jù)處理的關(guān)鍵性環(huán)節(jié)，及時(shí)發(fā)現(xiàn)系統(tǒng)問(wèn)題，提出完善建議，只有促進(jìn)醫(yī)院內(nèi)部控制機(jī)制的不斷完善，才能有效預(yù)防、杜絕計(jì)算機(jī)舞弊行為。</p><p> 　　三、結(jié)束語(yǔ)</p><p> 　　隨著信息時(shí)代的到來(lái)，計(jì)算機(jī)信息技術(shù)極大發(fā)展，影響范圍越來(lái)越廣。對(duì)于醫(yī)院而言，順應(yīng)時(shí)代發(fā)展趨勢(shì)，從自身實(shí)際情況出發(fā)，適時(shí)引進(jìn)會(huì)計(jì)電算化管理系統(tǒng)，對(duì)實(shí)行過(guò)程中所遇到的問(wèn)題進(jìn)行全面而深入的分析，并采取有針對(duì)性的解決對(duì)策，為醫(yī)院會(huì)計(jì)電算化發(fā)展提供有力保障。</p><p> 　　參考文獻(xiàn)：</p><p> 　　[1]霍丁一.新形勢(shì)下醫(yī)院財(cái)務(wù)會(huì)計(jì)電算化之我見(jiàn).商業(yè)經(jīng)濟(jì),2010年第19期</p><p> 　　[2]龔麗媛,萬(wàn)淑艷.淺析中小醫(yī)院會(huì)計(jì)電算化的規(guī)范化. 統(tǒng)計(jì)與管理,2011年第4期</p><p> 　　[3]席莎.淺談醫(yī)院會(huì)計(jì)電算化應(yīng)用中存在的問(wèn)題.企業(yè)家天地(理論版),2011年第7期</p><p> 　　[4]孫梅芳.淺析醫(yī)院會(huì)計(jì)電算化的發(fā)展策略.華章,2011年第8期</p><p><span><strong>　　>>>下頁(yè)帶來(lái)更多的醫(yī)院會(huì)計(jì)電算化獲獎(jiǎng)?wù)撐?/strong></span> </div> <div id="tmyyfroktkho" class="y_ju"><script type="text/javascript">a("conten");</script></div> <div id="tmyyfroktkho" class="pnum"> <ul id="page_slice"> <li><a>共2頁(yè): </a></li><li><a href='#'>上一頁(yè)</a></li><li id="tmyyfroktkho" class="thisclass"><a href='#'>1</a></li><li><a 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