Research On Optimization Of Accounting Information System Of County Public Hospitals From The Perspective Of Meaning Construction Theory

In the information age,the development of medical accounting informatization has become a hot topic in the society.The construction of Chinese hospital accounting information system changes from the original computerized stage to the informationization,digitization and intelligence stage,and the traditional hospital management system and management mode are impacted.As an important medical institution,the county-level public hospitals want to improve their competitiveness,it is urgent to promote the development of their own accounting information system,so that the accounting information system can play its due role.How to perfect the accounting information system of county-level public hospitals and improve the level of accounting informatization of county-level public hospitals is a task with a long way to go.In this paper,G Hospital,a representative county-level public hospital,is selected as the case object.Although G Hospital’s overall informatization construction is slow,it was established earlier.The hospital accounting information system has been developed and optimized in different stages,and the relevant information and materials are relatively rich and perfect.This paper adopts the method of longitudinal single case study and the method of microengraved sequential interview to trace back the development process of the accounting information system of the case hospital.By combing the events in the complete time line,the development process of the accounting information system of the case hospital is clearly and comprehensively summarized.At the same time,combined with the theory of meaning construction,the paper analyzes the optimization process of accounting information system in different stages since the establishment of the case hospital,constructs the meaning construction process of accounting information system in each stage,and further summarizes the meaning construction mode in different stages.Finally,based on the data collected by the investigation and interview,the main problems existing in the current case hospital accounting information system are sorted out,and the countermeasures and suggestions are put forward to further optimize the accounting information system.The main conclusions of this paper are as follows:First,the meaning construction mode of G Hospital accounting information system in the initial and perfect stage of traditional accounting conforms to the minimum degree of meaning construction,and the process of meaning construction presents the characteristics of low control and low activity;Second,the mode of meaning construction in the information transformation stage of G Hospital accounting information system is characterized by limited meaning construction,and the process of meaning construction is characterized by high control and low activity.Thirdly,the mode of meaning construction in the iteration stage of informatization of G Hospital accounting information system is decentralized meaning construction,which is characterized by low control and high activity.Fourthly,the meaning construction mode in the repair stage of the accounting information system of G Hospital is oriented by clear meaning construction,and the process of meaning construction is characterized by high control and high activity.Fifth,there are still many problems to be solved in G Hospital’s accounting information system.For example,the accounting information system lacks a clear strategic goal,financial data has not been shared,there are also data "island" phenomenon,lack of professionals and other problems.The conclusions of this paper are enlightening for the theoretical research on accounting information system,and have enlightenment and reference significance for the case hospital and other similar county-level public hospitals to further optimize the accounting information system.