An Analysis Framework,Action Mechanism,and Optimization Strategies for Financial Management Transformation in Public Hospitals Driven by the"Dual Wheels"of Institution and Technology
Guo Cheng
Chen Caijuan
Abstract：Against the background of deepening healthcare reform and the adoption of DRG payment systems,it develops a"dual-wheel drive"framework,grounded in the theory of institutional and technological co-construction,to analyze the pathways for financial management transformation in public hospitals.By examining the key scenarios of budgetary governance,DRG cost control,and risk prevention,it elucidates the closed-loop mechanism whereby institutional rigidity and technological flexibility work in concert to address the public welfare-efficiency paradox.It highlights the critical role of a blockchain-based core in dynamically translating policy directives into technical execution.Accordingly,adaptive governance strategies are proposed,offering a theoretical paradigm and a practical roadmap for shifting public hospital financial management from accounting and supervision towards strategic resource allocation.
Keywords：public hospitalfinancial management transformationinstitutional rigiditytechnological flexibilityblockchain
Publication Date：2026-01-05
Online Publishing Date：2026-01-31(First online date of this platform, not the publication date of the document)
Pages：5( 88-92 )