信息化环境中医院门诊结算审核风险评估模型

Risk assessment model of outpatient audit in information environment

在信息化环境下,为了降低医院门诊结算审核风险,进行风险评估模型设计,提出一种基于统计概率密度特征分析的医院门诊结算审核风险评估模型,采用财务会计大数据信息采样方法构建医院门诊结算审核的大数据分布模型,对采样的财务数据采用标准的F统计量分析方法进行统计特征分析,建立医院门诊结算审核风险评估的目标函数,采用模糊控制约束方法进行风险评估预测,估计医院门诊结算审核风险的对数似然值和回归标准差,根据风险概率密度估计结果,进行滞账风险和呆账风险预测,实现医院门诊结算审核风险的准确预测和评估。实证分析结果表明,采用该方法进行医院门诊结算审核风险评估的准确性较高,概率分布区域的统计性较强,提高了风险评估的概率置信度水平。

In the information environment,in order to reduce the risk of outpatient audit,a risk assessment model based on statistical probability density analysis is proposed.In this paper,big data information sampling method of financial accounting is used to construct the big data distribution model for outpatient audit in hospital,and the statistical characteristics of the sampled financial data are analyzed by the standard F statistic analysis method.The objective function of risk assessment for outpatient audit is established.The fuzzy control constraint method is used to predict the risk assessment.The logarithmic likelihood value and regression standard deviation of outpatient audit risk are estimated,and the results are estimated according to the risk probability density to realize accurate forecast and evaluation of outpatient audit risk.The results of empirical analysis show that the accuracy of risk assessment in outpatient audit is high and the probability distribution region is statistically strong,which improves the probability confidence level of risk assessment.