上海申康医院发展中心以全面预算为抓手，立足出资人和办医主体定位，围绕增强公益性和国有资产保值增效，印发实施《市级医院全面预算管理试行办法》等文件，以促进和加强医院预算管理为核心，相继建立了预算评审、收支预算核定、工资总额预算、预算执行考核等制度，借助集中统一建立会计核算、成本核算和智能分析三大平台，加强业财部门联动和数据质控，促进市级医院财务管理整体数字化转型。
为增强市级医院会计核算规范性和统一性，提高分析监测分析效能，申康中心建立了涵盖所有市级医院统一的政府会计核算系统（见图1），实现所有市级医院登录统一平台进行会计核算，做到经济数据与医院同步反映。
夯实会计数据质量和预算管理基础后，将成本作为进一步增强医院精细化管理、提质增效突破点，申康中心搭建了统一的成本核算平台（见图2）。
基于会计和成本数据质量的提升，申康中心建设了“市级医院财务运行分析评价与促进平台”（见图3）。
2021年在疫情常态化防控形势下，预算执行有较强不确定性，但由于及时准确的会计信息反馈和财务运营分析平台的事中监测，市级医院医疗收入、医疗成本和工资总额预算执行率也分别为101.8%、102.4%和99.1%，较好地发挥了预算对医院经济运行的引导作用。
翻译：
Shanghai Shenkang Hospital Development Center focuses on the comprehensive budget, focuses on the positioning of investors and the main body of medical management, focuses on the enhancement of public welfare and the preservation and efficiency of state-owned assets, and distributes and implements the “Trial Measures for Comprehensive Budget Management of Municipal Hospitals” and other documents with the promotion and strengthening of hospital budget management as the core. It has successively established such systems as budget review, revenue and expenditure budget verification, total wage budget and budget implementation assessment. With the help of centralized and unified establishment of three platforms of accounting. Cost accounting and intelligent analysis, it strengthens the linkage of industry and finance departments and data quality control. And promotes the overall digital transformation of financial management of municipal hospitals.
In order to enhance the standardization and uniformity of the accounting of municipal hospitals and improve the efficiency of analysis, monitoring and analysis, Shenkang Center has established a unified government accounting system covering all municipal hospitals (see Figure 1). So that all municipal hospitals can log in to the unified platform for accounting and realize the simultaneous reflection of economic data and hospitals.
After consolidating the foundation of accounting data quality and budget management
After consolidating the foundation of accounting data quality and budget management. And taking cost as the breakthrough point to further enhance the hospital’s fine management. Quality and efficiency improvement, Shenkang Center built a unified cost accounting platform (see Figure 2).
Based on the improvement of the quality of accounting and cost data, Shenkang Center built the “Municipal Hospital financial Operation Analysis, Evaluation and promotion platform” (see Figure 3).
In 2021, under the situation of regular epidemic prevention and control, budget implementation is highly uncertain. However, due to timely and accurate accounting information feedback and in-process monitoring of financial operation analysis platform. The budget implementation rates of medical income. Medical cost and total salary of municipal hospitals are 101.8%, 102.4% and 99.1%, respectively. The guiding effect of budget on hospital economic operation is brought into full play.
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