公立医院财务数字化转型若干问题探讨  

Discussion on Several Issues of Financial Digital Transformation in Public Hospitals

作　　者：周海平 刘勤[2] 俞璐 ZHOU Haiping;LIU Qin;YU Lu

机构地区：[1]复旦大学附属华山医院 [2]上海国家会计学院

出　　处：《财务研究》2025年第1期51-60,共10页Finance Research

基　　金：上海会计学会项目(SHKJ2024ZDLX05);中国卫生经济学会项目(CHEA2425040402);中国医学装备协会运营与绩效分会项目(CMOP-2-2023-9);中国医药会计学会项目(2020YYCW002);上海国家会计学院项目(2023021)。

摘　　要：本文通过对政策、技术、经济等发展环境的分析以及相关文献的梳理,结合财务数字化转型实践,对公立医院财务数字化转型的基本概念、转型动力和阻力、转型基本策略、转型效果评价等一系列问题进行深入探讨。研究表明,公立医院的财务数字化转型可借助政策引导、技术推动、竞争压力等内外部发展动力,应对转型中可能存在的来自个人、组织和外部环境等方面的阻力;可运用组织保障、平台建设、流程重构、业财融合等方面的有效策略,最终实现降本增效、提升患者和员工满意度以及提升财务流程效率、合规内控水平和财务决策支持能力的效果。This paper explores the fundamental concepts,driving forces and resistances,basic strategies,and evaluation of the effects of financial digital transformation in public hospitals through an analysis of the development environment,including policy,technology,and economy,as well as a review of relevant literature.Combined with reflections on the financial digital transformation,the study reveals that public hospitals can leverage internal and external drivers such as policy guidance,technological advancement,and competitive pressure to overcome challenges.Effective strategies,including organizational support,platform construction,process reengineering,and integration of business and finance,can be employed to ultimately achieve cost reduction and efficiency improvement,enhance patient and employee satisfaction,and improve the efficiency of financial processes,compliance control levels,and financial decision-making support capabilities.

关 键 词：公立医院 智慧医院 数字化 财务数字化转型 医院运营管理 

分 类 号：F234.3[经济管理—会计学]