摘要
目的:探讨公立医院运营管理的业财融合路径。方法:运用大语言模型ChatGPT-4o,对2024年国家卫生健康委征集发布的公立医院运营管理业财融合典型案例进行定性比较分析,探索高水平业财融合的路径组态。结果:公立医院高水平业财融合有三条典型驱动路径:绩效驱动型、技术推进型、全面融合型。结论:公立医院应根据自身资源禀赋选择业财融合路径,建立动态调适机制,强化制度与技术协同;卫生健康部门应优化政策引导,为公立医院业财融合提供制度保障。
Objective To explore the path for the integration of business and finance operational management in public hospitals.Methods The large language model chatGPT-4o was used to score the indicators of each topical case collected and published by the National Health Commission in 2024,and the qualitative comparative analysis method was used to explore the path configuration for high-level integration of business and finance.Results There were three typical driving paths for high-level integration of business and finance in public hospitals,including performance-driven,technology-driven,and comprehensive integration.Conclusion Public hospitals should select the path for the integration of business and finance based on their own resources,establish dynamic adjustment mechanisms,and strengthen the coordination of systems and technology.Health administrative departments should optimize policy guidance and provide institutional guarantees for the integration of business and finance in public hospitals.
作者
何敏
HE Min(Fujian Provincial Hospital,Fuzhou University,Fuzhou Fujian 350001,China)
基金
福建省财政厅项目“公立医院数智化转型下财务智慧管理研究”(闽财指[2024]881号)。
关键词
公立医院
业财融合
运营管理
大语言模型
public hospitals
integration of business and finance
operational management
large language model
作者简介
通讯作者:何敏(1982-),女,湖北人,硕士研究生,高级会计师,国际注册内部审计师(CIA),注册会计师(CPA),研究方向:医院财务管理、内部控制管理,E-mail:297277973@qq.com。
