Research on the Operating Mechanism Model of Public Hospital Financial and Accounting Supervision System Based on CAS Theory
- VernacularTitle:基于CAS理论的公立医院财会监督体系运行机制模型探索
- Author:
Jun CHEN
1
;
Yanzhen XIANG
1
;
Hui CAO
1
Author Information
1. 中国医学科学院北京协和医院 北京 100730
- Publication Type:Journal Article
- Keywords:
public hospital;
finance and accounting supervision;
Comples Adaptive System(CAS)theory
- From:
Chinese Health Economics
2025;44(4):99-103
- CountryChina
- Language:Chinese
-
Abstract:
The financial and accounting supervision of public hospitals is a complex systematic project,which lacks comprehensive and systematic guidance at present,and needs to improve the relevant theoretical system through practice.The financial and accounting supervision system of public hospitals isanalyzed based on CAS theory framework.The operating mechanism model of public hospital financial and accounting supervision system is constructed based on Complex Adaptive System(CAS)theory.The financial and accounting supervision of public hospitals conforms to the characteristics of aggregation,nonlinearity,factor flow and diversity of the CAS theory.The CAS model of public hospital financial and accounting supervision can promote the construction of public hospital financial and accounting supervision system under complex governance environment.It has feasibility and popularization.
