A, electronic invoice on the impact of hospital financial work
Electronic invoice in the use of the period to the hospital financial work to bring a lot of positive impact, first of all, the electronic invoice in the application of the process with the help of network technology, from the issuance of the transmission is extremely convenient, because of its internal information can be stored in the network system, and thus also with the characteristics of the portability of the use of electronic invoices, our country can save about 200 billion pieces of paper each year, the number of paper can be saved. After the use of electronic invoices, China can save about 200 billion sheets of paper per year, weighing about 11.5 million tons, not only to protect the environment, but also save a variety of resources. Specifically, the use of electronic invoices can effectively improve the efficiency of hospital financial work. Based on the current high level of information technology in most hospitals, the use of electronic invoices, its internal information will be automatically stored in the network system, according to the need to analyze, integrate and summarize, avoiding the secondary participation of financial personnel, reduce the errors arising from the human element, and effectively improve the efficiency of work. Secondly, the use of electronic invoices can also optimize the transaction process. When a business transaction, electronic invoices can be reached immediately, with the help of SMS, WeChat or e-mail buyers can quickly view, to prevent loss and other undesirable phenomena. For example, when the patient in the registration area or payment to complete the payment, the use of electronic invoices can make the process more optimized to protect the payment or financial workflow. Finally, if the use of paper invoices, when the buyer appears to be lost will waste more time looking for, but also to bring a lot of inconvenience to the life; and the internal financial work of the hospital will be due to the accounting is not clear to affect the work of the state and the effect of electronic invoices can be effective in circumventing the problem, the management staff only need to regularly check the network system, and to ensure that it is functioning normally, the electronic invoice of the data will not be lost, the financial accounting The work will be more organized.
Second, the use of electronic invoices to the hospital's financial accounting work brought about by the problem
As a result of the hospital's business activities, the use of electronic invoices can greatly facilitate the relevant work, but in the process of applying will also bring a number of problems to the hospital's financial work may be adversely affected.
First, the current popularity of electronic invoices is still not high. Although the hospital's activities more business, but part of the supplier, such as technical services, reagents, supplies or equipment in their respective fields have the corresponding qualifications, when it is shortlisted using the bidding procurement, with the opening of electronic invoices related to the authority, but part of the enterprise only has the authority of the paper invoice. Most of the traditional types of financial reimbursement of the audit method is still paper bills, such bills even if the transformation of electronic invoices, but also need to be printed after the implementation of manual review, and then complete the settlement of reimbursement work, therefore, the relevant departments should increase the popularity of electronic invoices, to increase the number of equipment suppliers to get the qualification of electronic invoices, so that such forms of application more widely.
The second, part of the electronic invoice will also occur repeated reimbursement. Compared to paper invoices, electronic invoices are simpler to obtain, that is, to download and print, in the traditional mode of financial personnel to review the bills more clearly, but the current electronic invoices are duplicated, it is difficult for financial personnel to carefully screen, and will cost a lot of time and energy, but also increased the probability of duplication of the bills, due to electronic invoices with duplicate printing characteristics, may produce malicious reimbursement phenomenon, but also seriously affects the normal progress of the hospital's financial work. The normal progress of the financial work of the hospital.
Third, electronic invoices also have security problems. If the purchaser from the formal channels, the electronic invoice for the real bill, because it has been completed by the tax authorities to verify, but compared to paper invoices, electronic invoices in the data information is more easily tampered with, in the tampering even if the results of the invoices will not help to check the invoices, and therefore it is more difficult to control the security of electronic invoices. In addition, the data and information in the electronic invoice are all stored in the network system, although the hospital can use a variety of information technology to improve the internal system security, but if there is an accidental situation or system crash may be lost information, to the electronic invoice information to bring a little security risks.
Three, the hospital financial fine accounting in the use of electronic invoices in the actual application
(a) financial management system
1. Reasonable establishment of the hospital's financial management process
Hospital financial traditional reporting process for when the economic operations occur, the reporting person will immediately sort out invoices and paste them to be passed to the hands of the person in charge of its responsible for the approval of the seal, to be completed after this work, the reporting person will be the invoice to be sent to the hospital for approval. After the completion of this work, the accountant will pass it to the financial sector and then carry out the audit work, and drawing vouchers, so as to implement the payment of funds reported. Based on the current form of delivery of invoices for manual, the accountant will be a, two of the reimbursement content does not meet the requirements or incomplete procedures and multiple delivery, the way not only take up additional time of the financial staff, but also a great loss of delivery of the staff's energy, unnecessary consumption of human resources, and seriously reduce the efficiency of the settlement of the financial sector, impede the normal implementation of the hospital's financial accounting work, therefore, the introduction of electronic invoicing The introduction of electronic invoices has become an inevitable choice for the current financial management of hospitals. Through the use of electronic invoices can effectively improve the traditional reporting process, managers can electronic invoices and financial management system effectively connected to the electronic invoices in the financial staff can directly see its internal information, such as invoices, payment, amount and product name, etc., and their own composition of the vouchers, not only greatly reduce the workflow, but also to make the financial work has become more orderly and concise [1].
2. The actual use of electronic invoices
Hospital financial management system using electronic invoices, the actual use of its can be divided into three kinds, first, electronic invoices can be connected to the tax system, with the help of OCR recognition technology can accurately obtain the invoice number and the invoice code by the State Administration of Taxation management system to carry out the validation of the work, which can be born out of the correct invoice information, the financial staff can make a detailed comparison of the two invoices, the financial staff can also make a detailed comparison of the two invoices. It can generate correct invoice information, and the financial personnel can make a detailed comparison of the two invoices to confirm the authenticity of the invoice information. Secondly, the internal management of the hospital can also establish the electronic invoice system database, which contains the complete invoice information, in the reimbursement of bills can be carried out in the self-check of the bills, from the invoice code to the invoice number, to avoid the malicious behavior of refunding the invoices triggered by the desire to avoid the tax, and the problem of duplication of reimbursement can be effectively eliminated after completing the comparison of the data. Third, the hospital also needs to set up a network settlement reimbursement system, the staff should take advantage of the two-dimensional code technology, the Internet of things within the drug reagent supplies or equipment set the corresponding data information, according to the UDI recognition technology financial personnel can accurately identify the corresponding information of its equipment, in the reimbursement activities to be carried out from the internal invoice to extract all of the information, such as the name of the equipment, payment information, and so on, and to produce the accounting vouchers. The use of electronic invoices can effectively improve the financial accounting processes, making the work more refined, managers should borrow a variety of information technology to effectively reduce the possible problems of electronic bills.
(B) electronic files
1. The use of electronic invoices in the form of
Electronic invoices can also be used to the hospital's electronic files, hospitals contain internal file information system, in the process of information review, electronic invoices will be with the entry vouchers, reimbursement vouchers *** with the transformation of the information into information materials and entered into the information management system. Hospitals receive invoices, only some of the current large-scale suppliers with electronic invoicing qualification, small business enterprises are mostly paper invoices, due to the hospital contains more business activities, electronic invoices and paper invoices are more, financial accounting and management personnel should be used in a scientific way to improve the application of electronic invoices efficiency.
On the one hand, in the integration of electronic invoices in the process of financial personnel to accurately read the key information inside, and will be transformed into a reimbursement document information, to further simplify the reimbursement filling process, not only to enhance the reimbursement of filling the accuracy of the bill, but also to save the staff time, improve their work efficiency. On the other hand, when dealing with traditional paper invoices, staff can use virtual printing technology to change the paper documents into images, in the bill of lading audit can be used directly in the form of images to store the information into the network system, which not only enhances the preservation efficiency of the electronic archives, but also effectively improve the preservation of paper invoices.
2. The use of electronic invoices
Because of the electronic filing system with open access to the reimbursement department, in order to avoid duplication of the phenomenon of reimbursement, financial managers should be able to see the reimbursement of changes in the state of affairs in a timely manner, and therefore the use of checking the system of electronic invoices of the internal information for locking and collection, only to grasp the reimbursement of the dynamics of the situation in order to effectively curb a variety of undesirable phenomena, the use of the electronic invoices will be more effective in the use of the electronic invoices. The use of electronic invoices will be more extensive. And for the supplier, borrow the data information in the electronic file system can see the progress of drug acceptance and equipment installment payment of the actual situation, the use of electronic invoices can be more significant. In the hospital management department, based on the electronic archives within the information management system is more professional, data information is effectively extracted after the summary classification, electronic invoices in the data indicators are more clear, not only to enhance the efficiency of financial accounting, but also for the economic decision-making to provide data support to strengthen the scope of application of the electronic invoice [2].
(C) big data analysis
Currently, the financial management of hospitals is moving towards the direction of refinement, and according to the different types of business to extract the corresponding data, so as to provide hospital managers with a more reasonable and scientific decision-making.
First of all, with the extensive use of big data technology, financial personnel need to combine this technology with electronic invoices, and use it to carry out financial analysis, indicators of assessment or data information classification statistics, etc., due to the use of electronic invoices behind the hidden big data, not only to show the facts of the big data, but also be able to accurately predict the direction of the future development of the economy and the development trend of the business. Secondly, based on the hospital's more business activities, it can use the Internet of Things technology, electronic invoices can also be combined with the Internet of Things technology, so that the management personnel to scientifically control all kinds of business activities of the specific process in the management of such invoices in the process of seeing all the medical supplies products of the actual business process, such as orders, shipments, invoicing, applications and settlements, etc., through the multi-links control and promotion of the management of the financial accounting level. Finally, in the provision of quality medical services, hospital managers can also effectively combine big data technology and electronic invoices, when patients are admitted or discharged from the hospital, the use of the technology allows families of the sick to keep abreast of the patient's physical state, to understand the effect of the current treatment, and at the same time, health care personnel with the help of big data within the information can be the latest situation, and then to provide a more targeted service to further enhance the hospital's competitiveness, and promote its economic efficiency. This will further enhance the competitiveness of the hospital and promote its economic benefits.
Conclusion
In summary, with the rapid development of science and technology, hospital financial accounting work is also more detailed, in the application of electronic invoices in the process of some of the problems, financial accounting staff should continue to optimize the internal management system, improve the use of electronic invoices, the use of a more scientific method to make it with the combination of financial accounting, so as to gradually improve the hospital's financial work, and constantly enhance its service quality and management level. Enhance its service quality and management level.