Research on the Financial and Accounting Supervision Mechanism of Public Hospitals from a Strategic Perspective
Xie Yuchen
Li Ping
Lang Shiyong
Abstract：Objective:It aims to give full play to the role of financial supervision in promoting strict financial discipline,main-taining financial order,and realizing the high-quality development of the health system,and help financial and accounting supervi-sion take root in the daily management of public hospitals.Methods:Based on the strategic theory and guided by the problems faced by public hospitals,the objectives,paths and means of financial and accounting supervision were integrated into the strategic layout with"overall strategy,competitive strategy,functional strategy,and support strategy"as the chain.Results:A financial and accounting supervision system for public hospitals was formed with"one basic program,three core functions,five management tools,and four types of basic work"as the basic framework.Conclusion:Managers can effectively help public hospitals stabilize their income,optimize their structure,reduce costs,enhance their competitive advantages,and promote their own high-quality development by optimizing their work around the supervision system,deepening reform,and insisting on innovation.
Keywords：public hospitalstrategic decompositionfinancial and accounting supervision systemhigh-quality development
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：5( 97-101 )