Research on influencing factors of the construction of management accounting system in public hospi-tals:based on the application of artificial intelligence big data model prediction
10.3969/j.issn.1671-332X.2025.06.032
- VernacularTitle:公立医院管理会计体系建设影响因素研究
- Author:
Chai ZHANG
1
;
Chenyu LIU
1
;
Xiaojun GAO
1
;
Xiaomeng GONG
1
;
Chunyu YANG
1
;
Ce ZHANG
1
Author Information
1. 大连医科大学附属第二医院 辽宁大连 116027
- Publication Type:Journal Article
- Keywords:
Public hospitals;
Management accounting system;
Artificial intelligence model
- From:
Modern Hospital
2025;25(6):946-950
- CountryChina
- Language:Chinese
-
Abstract:
Objective To explore the influencing factors of the construction of public hospital management accounting system,and to construct artificial intelligence models for predictive research,and to achieve software transformation in the later stage for automated evaluation of management accounting in different hospitals.Methods The indicators of management account-ing system were improved through literature analysis and Delphi method,and quantitative scoring standards were established.The automatic prediction of system indicators was realized by building an artificial intelligence model,and the effect of the model was evaluated.The way of software transformation was discussed.Results The coordination coefficient of Kendal in the two rounds of Delphi method questionnaires reached the requirements(P＜0.05),and 6 primary indicators and 23 secondary impact indica-tors were determined.The artificial intelligence model is well modeled,and the area under the Receiver operating characteristic is 0.959,P＜0.001,with high accuracy.Conclusion The index system can provide reference for the monitoring of the daily work of management accounting in public hospitals.Through the establishment of artificial intelligence model,it can be used to evaluate the construction level of management accounting system in different hospitals and provide artificial intelligence automation support.
