基于ERP平台的公立医院财务风险预警模型研究  

Research on Financial Risk Early Warning Model of Public Hospitals Based on ERP Platform

作　　者：王迎辉 WANG Yinghui(Beijing Rehabilitation Hospital Affiliated to Capital Medical University,Beijing 100144,China)

机构地区：[1]首都医科大学附属北京康复医院,北京100144

出　　处：《微型电脑应用》2023年第10期145-147,共3页Microcomputer Applications

摘　　要：公立医院财务风险预警对医院的财务管理和风险管控有一定的意义,能够对公立医院的发展和财务管理水平的提升起到积极的影响,ERP平台的公立医院财务风险预警模型对医院的材料审批信息、大型医疗设备使用申请信息、药物进销存信息、财务收支批复信息等提供数据支持。作者基于ERP平台数据,设计一套基于内部大数据审计过程的公立医院财务风险预警模型,其中医院投融资现金流风险模型采用杜邦法改进模型,设备投资回收风险与管理过程控制风险采用基于神经网络深度迭代回归分析的回归模型。该方案可以利用较小的算力实现其财务风险的实时评价。Public hospital financial risk early warning has a certain significance for the hospital's financial management and risk control,it plays a positive role in the development of public hospitals and the improvement of financial management level.ERP platform of public hospital financial risk early warning model is useful to the hospital's material approval information,large-scale medical equipment application information,drug purchase and sale deposit information,financial revenue and expenditure approval information.Based on the ERP platform,a set of financial risk early warning models of public hospitals based on internal big data audit process is designed,in which the cash flow risk model of hospital investment and financing adopts the DuPont method,and the equipment investment recovery risk and management process control risk adopt the regression model based on the deep iterative regression analysis of neural network.The scheme can use a smaller Hash rate to achieve a real-time assessment of its financial risks.

关 键 词：ERP 公立医院 财务风险 神经网络 杜邦分析 

分 类 号：TP811[自动化与计算机技术—检测技术与自动化装置]