公立医院智能化财会监督体系构建研究

Study on the Construction of Intelligent Financial Supervision System in Public Hospitals

目前公立医院财会监督面临监督意识淡薄、监督主体缺位、监督内容单一、信息技术落后、专业人员缺乏的困境,智能化财会监督体系从财会监督的基础、核心和外延出发,以互联互通的业财融合系统为基础,以全业务、全流程、全人员监督为核心,以内外部审计监督为外延,可以有效弥补传统监督手段的不足,提升财会监督的前瞻性、时效性和精准性。

At present,there are difficulties in the financial supervision in public hospitals,such as weak supervision awareness,lack of supervision subjects,single supervision content,outdated information technology,and a lack of professional personnel.The intelligent financial supervision system is based on the foundation,core and extension of financial supervisions,and takes the interconnected system of integration of business and finance as the foundation.It takes full business,full process,and full personnel supervision as the core,and internal and external audit supervision as the extension.Therefore,the intelligent financial supervision system can effectively compensate for the shortcomings of traditional supervision methods and improve the foresight,timeliness,and accuracy of financial supervision.