Synergistic Linkage,Technological Empowerment and Proactive Governance:A Study on the Optimization Path of Financial and Accounting Supervision in Public Hospitals
Na Xiaohong
Chen Lianghua
Xu Liyuan
Jiang Qiwen
Abstract：To meet the demand of national governance modernization and high-quality development of public hospitals,it constructed a three-dimensional analysis framework of"synergy,technology empowerment and proactive governance"in response to the outstanding problems of insufficient synergy in the supervision network,weak monitoring and early warning capability,and passive response to supervision.The purpose is to:at the level of synergy and linkage,from the definition of the subject's function,the sharing of supervisory information,and the linkage of rectification and improvement to jointly build a multi-subject co-governance supervisory network,form a common supervisory pattern,break down the barriers to synergy,and make a closed-loop governance;at the level of technological empowerment,through the use of tools such as blockchain technology,AI auditing models,and data decision support platforms,to realize a full chain traceability,intelligent risk early warning,and intelligent driven penetrating supervision with data decision support.At the level of active governance,the aim is to expand the key indicators in auditing and assessment,and give play to the guiding role of economic responsibility auditing and the driving effect of national-level comprehensive assessment,so as to promote the behavioral mode of the supervisory body from"passive compliance"to"active governance".It provides a systematic solution with both theoretical innovation and practical applicability for the modernization of the financial and accounting supervision system of public hospitals.
Keywords：national governance modernizationpublic hospital governancefinancial and accounting supervision
Publication Date：2025-10-05
Online Publishing Date：2025-11-06(First online date of this platform, not the publication date of the document)
Pages：5( 100-104 )