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医院会计电算化的出现,是医院管理现代化和会计自身改革和发展的客观需要,是时代发展的必然产物。实践证明,由于医院规模的不断扩大,财会部门核算和经济业务随之增多且变得日益复杂,为了提高经济效益,加强医院财务管理,会计电算化已成为各医院会计核算的重要手段。会计电算化是当代电子技术和信息技术应用到会计实务中的简称,它是一个用电子计算机代替人工记账、算账、报账以及替代部分由人脑完成的对会计信息的处理、分析和判断的过程。由于会计电算化与手工会计相比,在结果的准确性、及时性、处理事物的简易程度、计算速度快慢等方面都有着非常显著的优点。
The emergence of computerized accounting in hospitals is the objective need of hospital management modernization and accounting reform and development and an inevitable result of the development of the times. Practice has proved that due to the continuous expansion of the hospital scale, the accounting department and the economic business have increased and become increasingly complicated. In order to enhance economic efficiency and strengthen the hospital’s financial management, computerized accounting has become an important means of accounting in various hospitals. Accounting computerization is the abbreviation of contemporary electronic technology and information technology used in accounting practice. It is an electronic computer instead of manual accounting, accounting, reimbursement and substitution of part of the human brain to complete the accounting information processing, analysis and judgment the process of. Compared with manual accounting, accounting computerization has very significant advantages in terms of the accuracy of the results, the timeliness, the ease of handling things, the speed of calculation, and so on.