NGHIÊN CỨU NHÂN TỐ ẢNH HƯỞNG ĐẾN HỆ THỐNG THÔNG TIN KẾ TOÁN TẠI CÁC BỆNH VIỆN CÔNG LẬP TRÊN ĐỊA BÀN TỈNH THANH HOÁ

Abstract

Public hospitals are public health units with the function of performing medical examination, treatment and health care for people. In the context of changing management mechanisms towards autonomy, in order to manage hospital operations well, researching and improving the accounting information system to provide useful information for special management is needed, especially financial management. To be able to carry out this work, researching factors affecting information systems is a prerequisite. Within the scope of the article, the author, through a survey of administrators and accountants at 38 public hospitals in Thanh Hoa province, provides research results on factors affecting accounting information systems at public hospital. From there, recommendations are proposed to improve and perfect information quality, contributing to improving the efficiency of management activities at public hospitals in Thanh Hoa province.
Keywords: Influential factors, public hospitals, accounting infomartion system.