Research On Smart Finance Construction Of Public Hospitals

The outbreak of the COVID – 19 has severely impacted all walks of life in our country,but it has also spawned the application of emerging technologies such as "big intelligence and mobile cloud" represented by artificial intelligence technology.Some public hospitals have realized the importance of financial management after suffering huge losses from the COVID-19.From the perspective of the external environment,income has narrowed,but cost has increased sharply.Public hospitals are under increasing pressure to survive.The traditional extensive management methods are in urgent need of reform,and the use of intelligent technology to realize the transformation of refined management is imminent.As a typical public hospital,hospital A has been reforming its financial management for eight years.After the outbreak of the epidemic,it officially launched "smart finance" in June2020.After a year of testing,Hospital A turned losses into profits in 2021 and successfully reduced costs.First,this paper summarizes and expounds the relevant cutting-edge research results at home and abroad,and analyzes the connotation of smart finance from two aspects:definition and characteristics.This paper believes that smart finance is based on intelligent technology.Based on the deep integration of data,copy,extend,and innovate financial workflow,improve the efficiency of financial staff,and actively think to create value.The smart financial construction goals of public hospitals include short-term goals and longterm goals.Among them,in the short term,we should focus on cost control and complete the integration of business and financial data,coordinated management of budget,cost and performance,and refined management to achieve the three goals of reducing costs and increasing efficiency.However,from a long-term perspective,public hospitals should continue to optimize smart financial information technology and management concepts,and finally build a smart financial system that includes financial accounting,management accounting,and intelligent AI analysis,which is integrated,shared,and managed.Based on the construction goals,this paper focuses on the foundation of smart financial construction in public hospitals from the perspectives of financial management concepts and financial management information systems.In order to deeply study the path of smart financial construction in public hospitals in our country,this paper takes Hospital A as an example to carry out a detailed discussion and analysis.On the one hand,this paper summarizes A’s short-term successful experience and believes that the current smart finance construction of Hospital A is in a leading position among major public hospitals.First of all,it pioneered the comprehensive application of ODR to hospital operation and management,and realized the coordinated management of budget,cost and performance.Secondly,under the framework of smart finance,Hospital A has fully realized integrated cost accounting,which not only improves work efficiency,but also achieves the goal of cost control,and even turns losses into profits in 2021.Finally,this paper believes that the current construction of Hospital A has achieved the short-term goal of smart financial construction of public hospitals,and needs to be further intelligent in the long run.