| 摘要: |
| 近年来，信息化科技与现代化企事业单位管理的结合日趋紧密，ERP（企业资源计划）在医院的应用——HRP（医院资源计划）日益受到关注，政府推出的“十三五”医改工作也对医院现代化管理提出要求。作者以某公立三甲医院为例，分析研究其在逐步实施HRP管理进程中会计核算模块的具体变化：由存在严重信息孤岛现象的手工记账模式转变为以财务为核心的业财一体化模块，同时深化了财务指标分析和财务报表分析，提供更全面更深入的决策信息。提出医院需要充分认识财务管理信息化的重要性、完善财务信息化管理制度以及重视培养财务管理信息化的复合型人才等HRP实施工作中的相关建议。 |
| 关键词: 医院资源计划（HRP） 会计核算 医院财务 |
| DOI： |
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| Research on the application of HRP in hospital accounting module |
| Chen Peng |
| (The Second Affiliated Hospital of Nanjing Medical University) |
| Abstract: |
| In recent years，the combination of information technology and management of modern enterprises and public institutions has become increasingly close. The application of enterprise resource planning（ERP）in hospitals-hospital resource planning（HRP）has attracted increasing attention. The government’s “13th five-year” medical reform has also put forward requirements for modern hospital management. This study takes one Grade Ⅲ level A hospital as an example to analyze the specific changes of the accounting module in the gradual implementation of HRP management process，which include：from the manual accounting mode with serious information island phenomenon to the financial integration module with financial as the core，and at the same time deepening the analysis of financial indicators and financial statement to provide more comprehensive and in-depth decision-making information. Finally，it is suggested that the hospital should fully understand the importance of financial management informationization，improve the financial information management system，and pay attention to the training of compound talents and other relevant recommendations in the implementation of HRP. |
| Key words: HRP accounting calculation hospital financial |
