上海市级医院财务管理数字化转型的探索与实践

目的 从办医主体视角，提出促进公立医院财务管理数字化转型的路径和建议。方法 梳理公立医院财务管理面临问题及原因，以上海市级医院为例，从财务数字化转型切入，总结提升公立医院运营管理效能的举措。结果 集中统一建立会计核算、成本核算和智能分析平台，从而规范医院会计基础核算、规范成本核算路径、强化运营分析评价和加强数据质量控制，强化预算管理、提升成本效率、增强业财融合。结论 办医主体推动公立医院财务管理转型中，需要兼顾不同管理层级和医院业务特点选择系统建设模式，还需从持续加强数据质量控制，构建具有实效的指标评价体系等方面继续努力。

Exploration and Practice of Financial Management Digital Transformation in Shanghai Municipal Hospitals

ObjectiveTo put forward the path and suggestions to promote the digital transformation of public hospital financial management from the perspective of the main body of medical management.MethodsThe problems and causes of the financial management of public hospitals were sorted out. Taking Shanghai municipal hospitals as an example, the measures to improve the operational management efficiency of public hospitals were summarized from the perspective of financial digital transformation.ResultsThe centralized and unified establishment of accounting, cost accounting and intelligent analysis platform was carried out to standardize the basic accounting of hospital accounting, standardize the cost accounting path, strengthen the operation analysis and evaluation and strengthen the data quality control, which was helpful to strengthen the budget management, improve the cost efficiency, enhance the integration of industry and finance.Conclusion In promoting the financial management transformation of public hospitals, it was necessary to consider different management levels and hospital business characteristics to choose the system construction mode, and make continuous efforts to strengthen data quality control and build an effective index evaluation system.