Research on the Logical Interpretation and Implementation Pathways of Data Assets Empowering Internal Control in Public Hospitals under the Context of DRG Reform
Zhou Ning
Shen Yixuan
Zhou Bin
Abstract：How data assets can strengthen internal control in public hospitals under DRG payment reform is explored.Defining da-ta assets and their recognition criteria,it analyzes current weaknesses in performance evaluation,risk identification,and informa-tion communication.It demonstrates that data assets reshape internal control through operational transparency,performance indicator restructuring,and dynamic risk control.It proposed implementation strategies including digital infrastructure development,perfor-mance system optimization,intelligent risk control systems,and supportive policy coordination.These findings provide both theoreti-cal framework and practical guidance for improving public hospital management and ensuring sustainable development.
Keywords：public hospitaldata assetinternal controlmedical insurance system reform
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：4( 93-96 )