关键词: 公立医院, 智慧报账, 内部控制, 财务信息化

Abstract: As information technology advances,traditional accounting models are increasingly inadequate for the refined management and internal control needs of modern hospitals．Public hospitals encounter several challenges,including inaccurate financial positioning,an emphasis on accounting over management,insufficient top-level planning,serious information silos,weak internal controls,high operational risks,low accounting efficiency,and low employee satisfaction．Effectively addressing the shortcomings of traditional accounting practices and transforming hospital management models for high-quality development is a pressing challenge．The development of an intelligent accounting system in public hospitals should prioritize top-level design,optimize processes in line with internal control requirements,and integrate intelligent technologies．This approach aims to enhance the strategic role of finance,improve system interoperability,increase efficiency,boost employee satisfaction,and ensure manageable internal control risks．The practical implementation of the intelligent accounting system in the case hospital can provide valuable insights for other hospitals．

Key words: public hospitals, intelligent accounting, internal control, financial information technology