ARTICLE
31 August 2026

Construction and Practice of an Intelligent Financial Management System: From the Perspective of Digital-Intelligent Transformation of Public Hospitals

Xueping Sun*
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1 Finance Department , The First Hospital of Tsinghua University, School of Clinical Medicine, Tsinghua Medicine, Tsinghua University, Beijing 100016, China
PBES 2026 , 9(8), 79–86; https://doi.org/10.18063/PBES.v9i8.15145
© 2026 by the Author(s). Licensee Whioce Publishing, Singapore. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution 4.0 International License ( https://creativecommons.org/licenses/by/4.0/ )
Abstract

Against the policy backdrop of in-depth advancement of new medical reform and full-scale implementation of DRG/DIP payment models, public hospitals are confronted with overlapping pressures including rigid budget constraints, refined full-cost accounting, and compliance risk control. Combining case analysis and path sorting, this paper systematically analyzes the construction process and effects of the intelligent financial management system for public hospitals. Practical results demonstrate that the system effectively addresses the pain points of traditional financial management in hospitals, markedly improves financial operation efficiency and scientific decision-making, and strengthens cost control and risk prevention capabilities. This study fills the research gap in scenario-based intelligent finance practices within the public sector and provides a set of implementable and replicable practical paradigms for the digital-intelligent financial transformation of public hospitals.

Keywords
Public hospitals
Digital-intelligent transformation
Integration of business and finance
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