Research on the Digital and Intelligent Transformation of Electronic Accounting Archives in Public Hospitals Based on SPO Model
- VernacularTitle:基于SPO模型的公立医院电子会计档案数智化转型研究
- Author:
Ming ZHANG
1
;
Shuman ZHENG
1
Author Information
1. 浙江大学医学院附属邵逸夫医院财务科 浙江 杭州 310000
- Publication Type:Journal Article
- Keywords:
high-quality development;
public hospital;
digital intelligence;
electronic accounting archives;
Structure-Process-Outcome Model
- From:
Chinese Health Economics
2025;44(5):91-96
- CountryChina
- Language:Chinese
-
Abstract:
Drawing upon the Structure-Process-Outcome(SPO)model,the challenges faced by public hospitals in the construction of electronic accounting archives systems are identified based on the requirement for high-quality development of public hospitals,including information construction,process standardization,data security,systematic management,and the effectiveness of financial analysis.It proposes systematic countermeasures,which include establishing a unified organizational structure,strengthening full-process data monitoring and protection,creating a comprehensive management system,and utilizing intelligent technologies to enhance the efficiency of financial work.Furthermore,it proposes future development directions and recommendations from the perspectives of the government,hospitals,and employees to promote the continuous optimization and innovation of electronic accounting archives systems.
