Based on advancements in modern medical research regarding the intricate connection between the endocrine and exocrine functions of the pancreas， as well as the relationship between pancreatic functions and traditional Chinese medicine （TCM） spleen system， this paper discussed the categorization of the pancreas. It is proposed that the pancreas is neither a true zang organ nor a fu organ， but possessed the attributes of an extraordinary fu-organ and can be classified under the spleen. The spleen governs transportation and transformation， ascent of the clear and dispersion of essence， which encompasses the endocrine and exocrine functions， and pancreatic enzymes and glucose-regulating hormones form the material basis for the spleen's function of dispersing essence. Diseases of the pancreas exhibit characteristics of both zang-organ deficiency and fu-organ excess， so treatment should simultaneously supplement zang-organ disease and regulate fu-organ disease when pancreas showing endocrine and exocrine co-morbidities， with focus on restoring the pancreas （spleen）'s dispersing essence function. Therapeutic strategies include supplementing spleen qi， nourishing spleen yin to strengthen spleen earth， unblocking spleen collaterals， raising spleen yang， and removing spleen turbidity to support the spleen's dispersing essence function， so as to replenish the essential qi of zang-fu organs， ensure their distribution throughout the body， and improve the endocrine and exocrine functions of the pancreas.

Research oriented auditing is a new requirement for auditing work in the new era,aimed at improving the quality and efficiency of auditing and promoting the high-quality development of the auditing industry.On the basis of analyzing the practi-cal necessity of strengthening research-oriented auditing and internal tracking auditing of major infrastructure projects in public hos-pitals under the new situation,it explores the implementation path of internal tracking auditing of major infrastructure projects in public hospitals under the research-oriented auditing mode,constructs a new mode of internal audit supervision,and provides reference for the promotion and application of research-oriented auditing in internal auditing work in public hospitals.

Developing new quality productive forces is an inherent requirement and important focus for promoting high-quality development.It revolves around the logical idea of"what-why-how to do",explains the connotation and characteristics of new quality productivity,proposes an understanding and recognition of the concept and characteristics of new quality productivity in internal auditing of public hospitals,and analyzes the theoretical logic and practical significance of developing new quality productivity in internal auditing of public hospitals.It further explores the specific path of developing new quality productivity in internal auditing of public hospitals,in order to provide reference ideas for the development of new quality productivity in internal auditing and empowering the high-quality development of internal auditing.

Financial and accounting supervision has been incorporated into the national supervision system,giving it a new political position and a new positioning for supervision and governance work.With the continuous promotion of high-quality development in public hospitals,financial and accounting supervision needs to break through the"supervision on finance and accounting"situation and strengthen its governance attributes.It conducts literature review and analysis on the connotation,extension,and differentiation of financial and accounting supervision,as well as the construction of the financial and accounting supervision system in public hospitals.It explores the implementation and development of financial and accounting supervision in public hospitals,with the aim of providing guidance for financial and accounting supervision to fully leverage its diverse governance functions and further deepen the high-quality development of hospitals.

Research oriented auditing is a new requirement for auditing work in the new era,aimed at improving the quality and efficiency of auditing and promoting the high-quality development of the auditing industry.On the basis of analyzing the practi-cal necessity of strengthening research-oriented auditing and internal tracking auditing of major infrastructure projects in public hos-pitals under the new situation,it explores the implementation path of internal tracking auditing of major infrastructure projects in public hospitals under the research-oriented auditing mode,constructs a new mode of internal audit supervision,and provides reference for the promotion and application of research-oriented auditing in internal auditing work in public hospitals.

Developing new quality productive forces is an inherent requirement and important focus for promoting high-quality development.It revolves around the logical idea of"what-why-how to do",explains the connotation and characteristics of new quality productivity,proposes an understanding and recognition of the concept and characteristics of new quality productivity in internal auditing of public hospitals,and analyzes the theoretical logic and practical significance of developing new quality productivity in internal auditing of public hospitals.It further explores the specific path of developing new quality productivity in internal auditing of public hospitals,in order to provide reference ideas for the development of new quality productivity in internal auditing and empowering the high-quality development of internal auditing.

Financial and accounting supervision has been incorporated into the national supervision system,giving it a new political position and a new positioning for supervision and governance work.With the continuous promotion of high-quality development in public hospitals,financial and accounting supervision needs to break through the"supervision on finance and accounting"situation and strengthen its governance attributes.It conducts literature review and analysis on the connotation,extension,and differentiation of financial and accounting supervision,as well as the construction of the financial and accounting supervision system in public hospitals.It explores the implementation and development of financial and accounting supervision in public hospitals,with the aim of providing guidance for financial and accounting supervision to fully leverage its diverse governance functions and further deepen the high-quality development of hospitals.

Research oriented auditing is a new requirement for auditing work in the new era,aimed at improving the quality and efficiency of auditing and promoting the high-quality development of the auditing industry.On the basis of analyzing the practi-cal necessity of strengthening research-oriented auditing and internal tracking auditing of major infrastructure projects in public hos-pitals under the new situation,it explores the implementation path of internal tracking auditing of major infrastructure projects in public hospitals under the research-oriented auditing mode,constructs a new mode of internal audit supervision,and provides reference for the promotion and application of research-oriented auditing in internal auditing work in public hospitals.

Developing new quality productive forces is an inherent requirement and important focus for promoting high-quality development.It revolves around the logical idea of"what-why-how to do",explains the connotation and characteristics of new quality productivity,proposes an understanding and recognition of the concept and characteristics of new quality productivity in internal auditing of public hospitals,and analyzes the theoretical logic and practical significance of developing new quality productivity in internal auditing of public hospitals.It further explores the specific path of developing new quality productivity in internal auditing of public hospitals,in order to provide reference ideas for the development of new quality productivity in internal auditing and empowering the high-quality development of internal auditing.

Financial and accounting supervision has been incorporated into the national supervision system,giving it a new political position and a new positioning for supervision and governance work.With the continuous promotion of high-quality development in public hospitals,financial and accounting supervision needs to break through the"supervision on finance and accounting"situation and strengthen its governance attributes.It conducts literature review and analysis on the connotation,extension,and differentiation of financial and accounting supervision,as well as the construction of the financial and accounting supervision system in public hospitals.It explores the implementation and development of financial and accounting supervision in public hospitals,with the aim of providing guidance for financial and accounting supervision to fully leverage its diverse governance functions and further deepen the high-quality development of hospitals.