Research on the Operating Mechanism Model of Public Hospital Financial and Accounting Supervision System Based on CAS Theory
Chen Jun
Xiang Yanzhen
Cao Hui
Abstract：The financial and accounting supervision of public hospitals is a complex systematic project,which lacks comprehensive and systematic guidance at present,and needs to improve the relevant theoretical system through practice.The financial and accounting supervision system of public hospitals isanalyzed based on CAS theory framework.The operating mechanism model of public hospital financial and accounting supervision system is constructed based on Complex Adaptive System(CAS)theory.The financial and accounting supervision of public hospitals conforms to the characteristics of aggregation,nonlinearity,factor flow and diversity of the CAS theory.The CAS model of public hospital financial and accounting supervision can promote the construction of public hospital financial and accounting supervision system under complex governance environment.It has feasibility and popularization.
Keywords：public hospitalfinance and accounting supervisionComples Adaptive System(CAS)theory
Publication Date：2025-04-05
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：5( 99-103 )