基于医院大数据“云计算”的连续审计模型研究  

Research on Continuous Audit Model Based on Hospital Big Data Cloud Computing

作　　者：刘兰英[1] LIU Lan-ying(Huai'an No 4 People's Hospital,Huai'an 223002,Jiangsu Province,P.R.C.)

机构地区：[1]淮安市第四人民医院,江苏省223002

出　　处：《中国数字医学》2020年第8期98-100,共3页China Digital Medicine

基　　金：江苏省公立医院管理软科学研究项目(编号:2016ZHA-KEB103)。

摘　　要：目的:探索医院大数据"云计算"的连续审计模型的应用。方法:运用比较分析和数学建模等方法,从架构、主体、运行构建出"云计算"的连续审计模型。结果:用交易成本计量法从投资成本、投资效益的角度分析其经济可行性。结论:医院大数据和"云计算"的连续审计模型作为一个开放的系统,适用于审计风险-导向,让医院财务管理更加可靠与高效。Objective:To research on how to deal with the data security problem to cope with data security challenge under cloud EMR’s open multi-user pattern,thus remove the application obstacle of institutions’interconnection and medical big data.Methods:On the basis of the newest research abroad and the special background of healthcare industry in our country,a cloud EMR digital forensic system was put forward.Results:The EMR digital forensic system could well deal with the data security of EMR system.Conclusion:The application of EMR digital forensic technology may well promote the process of interconnection in healthcare industry and wide application of medical big data.

关 键 词：大数据 云计算 审计 模型 

分 类 号：R319[医药卫生—基础医学] F239[经济管理—会计学]