基于公立医院智慧财务建设的研究

Research on the construction of smart financial system based on public hospitals

近年来,医疗体制改革、新冠疫情冲击、智能技术普及给公立医院的财务管理带来了新的挑战与机遇,其亟须由传统财务向智慧财务转型,从而提高效率,缓解经济运行压力。文章通过公立医院现行财务管理存在的问题分析,提出重新定义流程要素、流程编码,融入预算、内控、税务等相关财务管理要求,结合区块链、RPA、OCR等智能技术制定标准化的流程,并将其嵌入信息系统中,提出以智慧采购、智慧报账、智慧信息处理系统为例的智慧财务构建思路,以期积极探索适合自身发展的智慧财务模式,从而促进公立医院完成新时代背景下的财务转型,提高运营效率,实现业财融合。

In recent years,the reform of the medical system,the impact of the COVID-19 and the popularization of intelligent technology have brought new challenges and opportunities to the financial management of public hospitals,which urgently need to transform from traditional finance to intelligent finance,so as to improve efficiency and ease the pressure on economic operation.Based on the analysis of the existing problems in the current financial management of public hospitals,this article proposes to redefine process elements and process codes,integrate relevant financial management requirements such as budget,internal control,and taxation,develop standardized processes in combination with intelligent technologies such as blockchain,RPA,and OCR,and embed them into information systems.It proposes a smart financial construction idea that takes intelligent procurement,intelligent accounting,and intelligent information processing systems as examples,with a view to actively exploring a smart financial model suitable for their own development,thereby promoting public hospitals to complete financial transformation in the context of the new era,improving operational efficiency,and achieving industry-financial integration.