<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; font-size: 20px;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; text-align: left; font-family: 宋体; color: rgb(22, 71, 158);">基于业财融合的公立医院财务报销流程优化</span></strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; font-size: 18px;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; font-family: 宋体; color: rgb(22, 71, 158); box-sizing: border-box !important; overflow-wrap: break-word !important;">一、传统会计财务报销流程的弊端</span></strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span>传统会计在费用报销时往往是事后审核，在经办人粘贴好相应的原始凭证后，将重点放在其是否属于预算内经费，发票是否合规，手续是否完备上。这种审核流程完全与业务流程相背离，是一种惯性的财务思维。而这也与医院组织结构设置有关。公立医院一般设置三级组织管理结构。职能部门与业务部门之间各自为政，只考虑到本部门的绩效，不能站在医院的整体层面来做出决策。认为仅处理好本职工作就高枕无忧，与其他业务部门相脱节，缺乏相应的大局观。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span>财务报销是基础工作，由其直接引发了一系列反映医院经营效益的后续财务数据归集与报送等工作。而财务与业务之间往往处在一种信息不对称的状态。财务只是单纯反映业务的经营结果，起到了一个监督和管理的作用，没有在前期给予业务流程指导，导致财务与业务在前期工作开展中的脱节。最终生成的财务信息也是相对滞后的，其价值会大打折扣。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span>针对财务部门来说，其弊端体现在特别是一些财政资金使用的考核时间节点，时间紧，任务重。有些项目或部门负责人为了完成考核目标，有可能会在财务报销流程上走捷径，然后把业务处理的压力集中在财务部门。这样会导致财务事后审核的机能都可能没有完全体现出来，甚至有可能激化财务与其他部门之间的矛盾。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span>通常医院的费用类别众多，根据不同的费用类别又有附不同单据的要求。对于报销部门经办人来说不是属于其专业的范围，在理解上可能存在偏差，常常几次下来都达不到财务部门的要求，这对于业务和财务部门来说都是一件耗时耗力的事情。传统会计显现的弊端迫切地需要业财融合理念在医院管理中的应用与实践来解决。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span></span><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; font-size: 18px;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; font-family: 宋体; color: rgb(22, 71, 158); box-sizing: border-box !important; overflow-wrap: break-word !important;">二、公立医院业财融合应用的基础</span></strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; font-family: 宋体; color: rgb(22, 71, 158); box-sizing: border-box !important; overflow-wrap: break-word !important;">1.强化人力资源，转变员工思维</span></strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span>由于个人对于变更的迷茫和无助，可能会对业务与财务融合的过程产生阻力。高中层管理者首先需要理解并认同该理念，在此基础上运用柔性手段来引领基层员工。柔性手段的应用主要体现在范围和程度上。设想如果一开始就大刀阔斧地进行业财融合理念在员工中的渗入，效果可能会适得其反。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span></span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">可以在医院涉及财务报销主要岗位进行小范围的培训，鼓励员工对此提出意见，搜集不同的看法并进行沟通反馈。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">其次在各部门内部进行讨论交流，然后再进行跨部门之间的互相学习。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">通过这样循序渐进的方式和手段，先零敲碎打地推进，比如在一些小组内，再多角度多维度多步骤地试行，最后力争实现全面覆盖。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span></span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; font-family: 宋体; color: rgb(22, 71, 158); box-sizing: border-box !important; overflow-wrap: break-word !important;">2.调整组织结构，改变管理方式</span></strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span>要想有效地将业务与财务融合起来，必须构建一个与之相适应的组织机构。传统的公立医院三级组织管理结构的缺陷也逐渐在业财融合的推进进程中体现出来。但这毕竟是多年来积累而形成的，必须清晰地认识到它有一定的优势，但同时它也存在不适宜现代</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">管理需要的方面。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span>为了顺利推进业财融合的进程，可以站在原有组织结构的基础上进行小范围地调整。比如在医院内部形成业务与财务相融合的临时性组织，在该组织内小规模地进行业财融合机制的试运行。最终视运行情况来决定是否扩大该组织的范围。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span></span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; font-family: 宋体; color: rgb(22, 71, 158); box-sizing: border-box !important; overflow-wrap: break-word !important;">3.加强内部控制，结合绩效考评</span></strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span>加强内部控制是为了防范医院运营过程中存在的风险点，从而能够实现在业务运转的每一个阶段、每一个时点都能获得及时而准确的反馈，而不是盲目地等到生成财务报表时才能发现可能隐藏的问题。应该注意到的是，风险并不是静止的，它随时会发生变化，如果我们不能变被动为主动，那我们始终只能接受风险，而不能采用其他对医院影响更小的防范风险的方式。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span>将业财融合嵌入内部控制，针对信息化平台的构建而言，需要对相关人员赋予一定的权限，建立相关的风险控制机制，防范未经过授权而篡改数据的风险，保证数据的安全性、准确性。通过在系统中设置一定的模块，赋予各职级人员相对应的权限，加强交叉监督、全面控制风</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">险。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">参与系统运行过程的每一个人都有独立的账号密码，并且以电子签名来确保流程的安全可靠性。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">同时基于业财融合嵌入的内部控制体系能综合财务与业务两个指标，有助于管理层挖掘生产经营过程中存在的更深层次的问题，多维度地拓展了内部控制机制的深度和广度。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span>对于业财融合问题的风险管控而言，我们并不会求快，更重要的是求稳。通过业务与财务部门的双向沟通和交流，合理地评估医院所应对的风险，从而提高预测和防范风险，最终有效控制的能力。其次通过结合绩效考评，形成过程与结果并重的价值导向。传统会计多利用财务指标进行绩效考核，而缺乏其他角度的评价指标。这样不免比较单一，不能全面地评价业务活动的绩效。基于业财融合理念下的业绩考评体系应多角度地纳入具有相关性的业务与财务评价指标，从而形成一套广泛而动态的绩效考评机制。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span>通过以上三项准备工作的完善，从而三位一体支撑起业财融合信息化平台的基础架构。同时该三项工作不能够厚此薄彼，它们对于建立医院业财融合应用的基础来说处在一个同等重要的地位。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"></span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span></span><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; font-size: 18px;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; font-family: 宋体; color: rgb(22, 71, 158); box-sizing: border-box !important; overflow-wrap: break-word !important;">三、业财融合理念在财务报销领域的应用与实践</span></strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span>通过搭建信息化平台，建立起财务与业务部门之间的沟通渠道，将财务、业务嵌入信息化中。财务在业务发生流程中应达到事前审核，事中控制，事后监督的作用，业务部门应积极配合财务部门提供相应的信息。但在实践中，业务发生之初，财务一般是游离在外的，并未介入到业务发生的前端。例如一笔费用报销，一般是费用已经发生，需要报销时才会到达财务部门。财务部门的事前审核功能完全没有体现出来。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span>在该信息化平台上，先进行一些基础信息的设置，比如预算渠道、费用类别等。设置完毕后启用。由经办人选择相应的预算渠道，根据费用报销类别申报，费用报销类别可尽量地精细化设置，比如在现有会计岗位管理涉及范围的基础上进一步向下延伸。同时该费用报销类别下存在该类别相应的需填写的附件明细，每一个附件明细之后附有该资料需填写的模板，经办人将相关报账信息填写在该模板上，同时扫描上传发票、合同、出入库单等相关附件。保存完毕后作为待办业务上传给业务负责人及财务负责人。由双方审核该费用支出的合理性、真实性等，审核完毕后反馈并交换审核意见。审核无误后该条报账信息又传递给下一位具有签字审批权限的领导。在上级领导对该报账事项具有相应的审批意见时，通过该信息化平台又回流到业务与财务部门负责人处，由其综合决定该意见是否对报账事项进行下一步审批造成实质性障碍，如果确有必要更正或完善需通知经办人处理之后再次提交。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span>在每一项业务审批流转的过程中，通过该信息化平台都可以清晰地对该业务进行定位，同时平台能准确提取各渠道下经费使用情况。根据该经费使用情况等数据财务部门将生成该部门或者项目业务效率等相关的一系列评价指标。该指标通过财务部门适时地反馈给业务部门，然后对业务部门解释相应指标的意义及提出下一步改进和完善的建议。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span>通过搭建该信息化平台这一个框架，类似于拼接好骨骼，然后将资源和运用资源的能力等作为基础准备工作再填充进去，最后将最为重要的业务和财务融通，使整个体系顺畅地运转。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span>业务与财务之间通过信息化平台的搭建形成了一股信息流，该信息流常规情况下会形成一个闭环，从财务出发到财务收尾，但在遇到实质性障碍时会信息回流，这进一步加强了财务与业务的相互协调沟通及对业务开展的控制力。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span></span><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; font-size: 18px;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; font-family: 宋体; color: rgb(22, 71, 158); box-sizing: border-box !important; overflow-wrap: break-word !important;">四、结语</span></strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; white-space: normal; font-family: -apple-system-font, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;">      </span>基于业财融合理念在医院管理实践中体现的优越性，在财务报销领域应用已步入正轨后，应将其逐步广泛推广至医院管理的其他领域中，以期全面提升医院的管理水平和综合实力。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, "><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(136, 136, 136); font-family: -apple-system-font, BlinkMacSystemFont, ">文章内容来源于网络，相关版权归原作者所有，文章内容（观点）仅供参考！</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, "><br/></p><p><br/></p>