刘凤军撰文指出：实现会计电算化是医院发展和财务管理的需要。随着医院经济活动的日益丰富 ,财务会计工作的对象也日趋多元化 ,内容更加复杂 ,传统的财会操作已不适应 ,迫使医院必须利用先进的技术 ,提高财务会计的工作水平和核算速度。会计电算化 ,能提高财务管理质量。实行 Liu Fengjun’s article points out that the realization of accounting computerization is the need for hospital development and financial management. As the hospital’s economic activities become more and more abundant, the objects of financial accounting work are increasingly diversified, and the content is more complex. The traditional financial accounting operations are not adaptable, forcing hospitals to use advanced technologies to improve the financial accounting work level and accounting speed. Accounting computerization can improve the quality of financial management. Practice