Research On The Path Of The Integration Of Business And Finance In Public Hospitals Under The Background Of Accounting Informatization

In 2009,a new round of medical system reform started in China,which is still continuing.With the continuous advancement of the new medical system reform,public hospitals face increasingly challenges.On the one hand,policies on the informatization and management control level of public hospitals continuously put forward higher requirements,asking public hospitals to establish and improve information management and management control.On the other hand,measures like supporting the development of non-public medical and health institutions,canceling drug mark-ups and reforming medical insurance payment methods have decreased income of public hospitals,but human resources costs and medical materials costs are still rising.Public hospitals are facing great pressures of operation and competition,forcing hospitals to strengthen management,improve efficiency,and reduce waste.The integration of business and finance is a management accounting concept that has received extensive attention in many industries in recent years.Some companies optimize business processes,achieve high-level management control,and improve organizational performance using the method of business and financial integration.In this context,this paper takes Hospital A,which has achieved a high level of the integration of business and finance using the ODR-based intelligent financial system,as an example,to explore the effect of management control in public hospitals through the construction of smart financial systems,and the path for public hospitals to realize the integration of business and finance.This article contains five chapters.Chapter I is the introduction,which mainly expounds the background,significance,methods,contents and innovation points of this paper.Chapter II is the literature review and theoretical basis.The literature review part mainly summarizes relevant literature and comments on existing researches,and the theoretical basis part mainly introduces the two basic theories in this paper,which are Simmons’ levers of control theory and business process management theory.Chapter III firstly introduces the characteristics of public hospitals,relevant policies on public hospitals and the characteristics of public hospital accounting.Then basic information,construction process of information systems,and the intelligent financial system of hospital A are described.Chapter IV analyzes the case based on control levers and business process management theory.Chapter V includes research conclusions and shortcomings.Through researches,this paper draws the following conclusions:1.Integration of business and finance in public hospitals includes three major elements: management control,process management and information system.2.Information systems construction can improve the level of management control systems through four types of control levers.3.The realization path of the integration of business and finance in public hospitals is: management control requirements → process optimization design → information system design in the stage of designing,and information system construction →process management implementation → management control improvement in the stage of implementation.