基于“三支柱”理论的公立医院财务数智化转型研究  

Study on the Financial Digital Transformation of Public Hospitals based on the"Three Pillars"Theory

作　　者：汪铭 李颖 裘凯莉 徐星 张凯欣 WANG Ming;LI Ying;QIU Kaili;XU Xing;ZHANG Kaixin(Jinhua Municipal Central Hospital,Jinhua Zhejiang 321017,China;不详)

机构地区：[1]金华市中心医院,浙江金华321017

出　　处：《卫生经济研究》2025年第4期56-59,63,共5页

摘　　要：基于“三支柱”理论,可以构建公立医院的财务“三支柱”模型。三大支柱包括财务战略领导中心、财务共享服务中心、业务财务融合中心,可以有效适配公立医院财务数智化转型对人才、数据、制度、管理的整合要求,在医院财务管理中发挥协同作用。J医院在实践中验证了财务“三支柱”模型的实际应用价值,为推动公立医院财务数智化转型提供了理论支撑和经验借鉴。Based on the"three pillars"theory,a financial"three pillars"model for public hospitals can be constructed.The three pillars include the financial strategic leadership center,financial shared service center,and business and financial integration center,which can effectively adapt to the integration requirements of talent,data,system,and management in the digital transformation of public hospital finance,and play a synergistic role in hospital financial management.J Hospital has verified the practical application value of the financial"three pillars"model in practice,providing theoretical support and experience reference for promoting the financial digital transformation of public hospital.

关 键 词：“三支柱”理论 财务数智化转型 公立医院 运营管理 

分 类 号：R197.32[医药卫生—卫生事业管理]