摘要
随着医疗事业的发展和信息技术的进步,医院财务审计面临着数据量大、复杂性高和管理效率提升的挑战。结合数据库技术和数据挖掘算法,运用期望最大化(EM)和近邻传播(AP)算法,以提升医院财务审计的效率和准确性。综合审查医院信息系统,建立数据分析框架。研究结果表明,所提算法有94.26%的准确率和93.41%的召回率,F 1值为88.59%,算法在56.77 s内快速收敛,稳定性达93.17%。对于10万元以下的住院费用,算法预测与实际高度一致,而对超过20万元的费用,算法成功筛选出17条需进一步审查的记录,表明所提在识别异常财务审计方面的有效性。所提算法不仅提升了医院财务审计的准确性和效率,也为医疗机构提供了一种强有力的风险管理和内部控制工具,具有重要的实践意义和应用价值。
With the development of medical service and the progress of information technology,hospital financial audit is facing the challenges of large amount of data,high complexity and improvement of management efficiency.The research combines database technology and data mining algorithms,and uses expectation maximization(EM)and affinity propagation(AP)algorithms to improve the efficiency and accuracy of hospital financial auditing.The study also conducts a comprehensive review of hospital information systems and established a data analysis framework.Research results show that the proposed algorithm has a precision rate of 94.26%and a recall rate of 93.41%,with an F 1 value of 88.59%.The proposed algorithm converges quickly within 56.77 s,and the stability reaches 93.17%.For hospitalization expenses below 100000 yuan,the proposed algorithm predictions are highly consistent with actual.For expenses exceeding 200000 yuan,the proposed algorithm successfully screens out 17 records that needed further review,showing the effectiveness of the proposed algorithm in identifying abnormal financial patterns.The proposed algorithm not only improves the accuracy and efficiency of hospital financial audit,but also provides a powerful risk management and internal control tool for medical institutions,which has important practical significance and application value.
作者
黄海兰
HUANG Hailan(The Second Affiliated Hospital of Hebei North University,Zhangjiakou 075100,China)
出处
《微型电脑应用》
2025年第7期91-95,共5页
Microcomputer Applications
基金
关于改革和创新基础设施建设投融资体制的探讨(2020057)。
关键词
EM算法
计算机审计技术
医院财务系统
异常财务
EM algorithm
computer audit technology
hospital financial system
abnormal finance
作者简介
黄海兰(1985-),女,本科,中级会计师,研究方向为医院会计。
