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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:

42

期数:

2025年02期

页码:

64-66

栏目:

财务与审计

出版日期:

2025-02-06

文章信息/Info

Title:

Study on the Development and Optimization Strategy of Audit Digitalization in Public Hospitals

作者:

陈玉翔¹; 黄伊琳¹; 鲍舒静²

1.复旦大学附属肿瘤医院，上海 200032
2.复旦大学附属妇产科医院，上海 200011

Author(s):

CHEN Yu-xiang;  HUANG Yi-lin;  BAO Shu-jing

Fudan University Shanghai Cancer Center, Shanghai 200032, China

关键词:

审计数智化; 审计信息化; 公立医院

Keywords:

audit digitalization;  audit informatization;  public hospitals

分类号:

R197.32

文献标志码:

A

摘要:

我国不同性质、不同地域、不同隶属关系的公立医院在审计数智化发展上存在差异，总体来看，综合性、地处中东部地区、隶属国家卫生健康委和省/直辖市的医院审计数智化发展速度较快、发展水平较高，不同类型医院审计数智化发展面临不同的困境。应因地制宜，采取差异化发展策略，逐步提升医院审计数智化水平，进而推动公立医院高质量发展。

Abstract:

There are significant differences in the development of audit digitalization in public hospitals of different natures, regions, and affiliations in China. Overall, hospitals that are comprehensive, located in the central and eastern regions, and affiliated to the National Health and Health Commission and provinces/municipalities directly have a faster and higher level of audit digitalization development, and different types of hospitals are faced with different dilemmas in audit digitalization development. It is necessary to adopt differentiated development strategies according to local conditions, and gradually improve the level of audit digitalization development in hospitals, so as to promote the high-quality development of public hospitals.

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更新日期/Last Update: 2025-02-06