Objective: Through the construction of management information system of military hospital economic (hereinafter referred to as the "platform"), the basic elements of hospital total cost accounting in military hospitals and research method and standard system. Methods: Based on information technology, innovation of management idea, standardizing the accounting system, accounting process, clear remodeling accounting method, provides system level for the hospital total cost accounting solutions. Results: Promoting the construction of hospital total cost accounting platform is system engineering, hold a key, strongly promoting the effective means to improve the construction of hospital total cost accounting quality. Conclusion: The construction of hospital total cost accounting system, starting from the base of good environment, basic business subsystem to regulate, achieve normal operation, in order to ensure that the hospital level cost accounting really play its role in value.

Objective: To illustrate the importance of parameter setting technique to stably operate the Military Hospital Economic Management Information Platform (hereinafter referred as Platform) by analyzing the effect, technique and example of parameter setting to the platform. Method: To guide the hospital attaching importance to parameter setting to improve the accuracy of implementation by seize the parameter setting technique of basic, accounting and department-level systems. Result: Accurately grasped points of technical parameters setting and unified management mode will ensure stably running of the platform. Conclusion: The quality and level of hospital economic management can be improved by standardizing the related technical parameters setting of Platform, ensuring reliable data collecting, normalizing accounting method and unifying accounting result.

Objective: To form a military hospital economic management regime that is based on information platform. Method: Integrating key hospital accounting factors and management process, and then taking overall design thought that from top to end, from link to chain, layer connected to layer, accounting data from one source. Result: Expended management range, enriched management connotation, completed management regime, normalized accounting method. Conclusion: Based on information platform management architecture system of the military hospital economic data-sharing, the ability of military hospital operation management can be enhanced greatly by meeting the management requirements of modern hospital accounting.

医用高值耗材是医院医疗服务的重要物资,其管理水平直接影响医院的业务开展与成本效益.在军队数字化卫勤建设不断深入的条件下[1],应用条形码技术对医用高值耗材实施管理,是比较简单实用的方式.现就基于条形码技术管理医用高值耗材的设计与应用探讨如下. 1医用高值耗材管理现状 1.1使用科室主导 目前,大部分医用高值耗材是由科室直接提出.比如,骨科在择期手术之前,向供应商提出所需耗材,供应商根据手术需要于手术前提供[2].

推进军队医院科级核算管理系统建设,既是国家新颁布的《医院财务制度》和《医院会计制度》(以下简称新《制度》)的要求,也是军队推进数字化卫勤、数字化医院建设[1-2]的组成部分.因此,在推进医院科级核算管理系统建设中,应从核算管理系统所需的软硬件运行环境入手,着力抓好业务子系统建设,确保科级核算管理系统运行及真正发挥核算管理作用.

从2012年起,公立医院全面执行国家财政部和卫生部新颁布的《医院财务制度》及《医院会计制度》(以下简称新《制度》).新《制度》在强调全成本核算的基础上,首次确定了科级核算管理的对象、方法、步骤及报表体系等,而现行《军队医院会计核算管理办法》(以下简称《军队制度》)还没有涉及科级核算管理内容[1].为此,军队卫生经济管理主管部门以新《制度》出台为契机,经过1年多探索,初步建成了军队医院科级核算管理架构,研发了配套软件,并在全军数字化医院建设[2]现场会上进行了展示.

] Along with the development of national medicine health system reform,the hospital will face many challenges.If the hospital wants to survive down in the drastic competition of medical market,the humanistic charging of outpatient service will become the important standard of image display,society approbation and need satisfaction.The realization of humanization will mainly be fulfilled by three fields.The first is the optimized business procession,the second is the excellent service quality with a superior level,and the third is the good cultural atmosphere.With open,sincere and thoughtful humanistic services,it lets the patients have more convenient and respected feelings.This will make the process of outpatient service completed smoothly.This will promote the establishment and normal circulation of the humanistic mode of outpatient charging management.

通过医院经费、物资的具体内容解析,从业务流程的角度出发,利用信息化条件,以三大信息系统为条件,利用"军卫一号"的源头数据,通过"军队医院经济管理信息平台"巧妙地设计业务内容,实现经费流与物资流的平行运行.以环环相扣的业务连接起医院经费物资的账务处理流程,以转记账的方式将数据传递给"军队医院会计核算管理系统",实现了医院经费物资一体化管理,不仅简化了工作,而且提升了精细化管理水平.

Economization of water,electricity and gas plays an important part in the construction of an economical hospital.The metering and accounting system for water,electricity and gas management in our hospital can rationally and accurately account the consumption of water,electricity and gas.Under this system,we have implemented quota management and cost control in the medical departments,efficiency assessment in the production and supply units,cost inclusion in the internal services unit,cost collection from the logistics support contractor units,and the maintenance of pipeline leakage,which has proved to be a set of effective and scientific solutions to the promotion of the efficiency of water,electricity and gas management in the hospital.

With the reform of health system,the proportion of drug expend reduced,which would be a great chal- lenge for military hospital.For it,hospital should establish more reasonable and scientific expenditure compensation to ensure the continuable development.

With the development of the local medical service,the military hospital ought to strengthen the search on the economic circulation to insure the advantageous station in the competition of medical market.The problems as how to comply with the medical market competition and enhance the development of military hospital, how to realize resources share in hygiene economic management and financial administration,and how to reform economical operation supervision mechanism and accounting system etc.,need to solve by establishing the administrative center of finance and economics,which can adjust the pattern of the hygiene economy and financial strip-block management in hospital,combine the financial management resources,and set up new finance and economics management system.With the concrete practice of hospital funds for more than three years,the hospital attempted to make some beneficial exploration of the integration of the financial management resources.

As the basic assurance department, the hospital logistics assurance would come down to the supplying of water, electricity, gas and some others. Now the cost of hospital logistics assurance presented the state of increasing quickly. The lag of cost accounting of hospital logistics assurance limited the development of hospital overall cost accounting. To develop it became important. The article proposed to set up cost accounting system of hospital logistics assurance and gain benefit from the research of feasibility of the system.

通过建立完整的院务保障成本核算系统,衔接起院级与科级全成本核算,实现医院会计核算系统的有效运转,使之成为医院挖掘自身经济效益的基础.

With the deeper development about the local medical service , the legionary hospital ought to strengthen the search on the economic circulation to ensure the advantageous station in the competition of medical market.By modulating the intersected situation of sanitation economy and finance, legionary hospital will adjust the source of sanitation economy and finance and build the new system to support the scientific decision-making about the economic circulation.

In order to solve the problems about the lack of investing capital and to evade investing risk,a military hospital can achieve better economic benefit by introducing cooperative medical items.This method can not only make full use of its own good invisible assets and medical resource,but also help to raise its level of medical service and expand its market of medical service.To make a good item of cooperative medical service,special attentions must be payed to the following aspects such as prophase demonstrating,contract signing,partitionning of income and expenditure,financial accouting and daily accouting.

军队医院采用以权责发生制为主体的账务处理方法,为军队医院管理会计的发展提供了前提条件.构建军队医院管理会计核算体系,对医院经济运营的成本效益方面进行充分的研究,必将促进军队医院管理决策的科学性.

军队医院的人才为什么会不断地流失,为什么有着诸多的优越条件却没有创造出应有的经济效益呢?问题的关键在于现今的管理体制严重地限制住了人才的发展.

随着全国卫生医疗体制改革的深入和卫生医疗市场机制的逐步完善以及人们对健康观念的不断转变,军队医院要想在未来的医疗市场竞争中处于有利的地位,就必须摆脱军队医院现行市场运作机制的不利因素,扬长避短,积极地参与到地方医疗市场的竞争中去,建立完善的适应市场经济发展要求的对外医疗有偿服务运营机制.

0 引言 军队医院实行会计委派制,形成委派单位对委派会计人员垂直管理的新体制,对强化制约机制,保证会计质量具有重要的现实意义.作者就军队医院实行会计委派制的目的和意义、必要性和构想进行探讨.