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可靠性、相关性、可理解性、可比性、实质重于形式、重要性、谨慎性、及时性是会计信息质量要求的八大原则。然而,在实际工作中由于计算机技术的普及应用,财务人员过分依赖于软件系统的统计数据,对信息系统的统计数据没有认真核对、缺乏分析,从而导致会计信息不够准确。当前,信息系统已经成为医疗机构必不可缺的管理工具,信息化建设也是公立医院改革的重要内容之一。如何确保医院信息系统能为医院的管理提供真实、有效的数据,成为财务人员的重要工作内容之一。
Reliability, relevance, intelligibility, comparability, substance over form, importance, discretion, timeliness are the eight principles of accounting information quality requirements. However, due to the popularization and application of computer technology in practical work, financial staffs are overly dependent on the statistical data of the software system, failing to carefully check the statistical data of the information system and lack of analysis, resulting in the inaccurate accounting information. At present, information system has become an indispensable management tool for medical institutions, and information construction is also one of the important contents of public hospital reform. How to ensure that the hospital information system can provide real and effective data for the management of the hospital has become one of the important work contents of the finance staff.