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.

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.

Objective: This study aimed to investigate the correlation between brain gray matter volume(GMV) and MPD based on voxel-based morphometry(VBM) method. Methods: By using principle of random sampling method, 566 students were recruited from 5 different majors in a certain university. An electronic questionnaire was used to collect the general situation and MPD. Moreover, 266 students were obtained high-resolution 3-dimensional T1 structure images by 3.0 T MRI based on voluntary principle. A multiple regression model with VBM8 was performed to detect GMV associated with MPD scores. Results: Among the 266 participants, 81 students(30.5%) reported MPD. There were no statistical differences of MPD scores between different characteristics, such as gender, residential area, sibling and perceived family income, as well as academic performance(t/F=-1.04,0.40,-1.30,0.23,1.48,P>0.05). An inverse correlation was found between GMV of the anterior cingulate gyrus(ACC) and right fusiform gyrus(FFG) with MPD scores(FDR corrected, P<0.05), and no positive associations were found. Conclusion College students with higher severity of MPD have lower GMV of ACC and right FFG, and these results suggested that MPD was correlated with brain reward, executive control and emotional related GMV.