Research on the Digital and Intelligent Transformation of Electronic Accounting Archives in Public Hospitals Based on SPO Model
Zhang Ming
Zheng Shuman
Abstract：Drawing upon the Structure-Process-Outcome(SPO)model,the challenges faced by public hospitals in the construction of electronic accounting archives systems are identified based on the requirement for high-quality development of public hospitals,including information construction,process standardization,data security,systematic management,and the effectiveness of financial analysis.It proposes systematic countermeasures,which include establishing a unified organizational structure,strengthening full-process data monitoring and protection,creating a comprehensive management system,and utilizing intelligent technologies to enhance the efficiency of financial work.Furthermore,it proposes future development directions and recommendations from the perspectives of the government,hospitals,and employees to promote the continuous optimization and innovation of electronic accounting archives systems.
Keywords：high-quality developmentpublic hospitaldigital intelligenceelectronic accounting archivesStructure-Process-Outcome Model
Publication Date：2025-05-05
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：6( 91-96 )