Research on the Path and Framework of Financial Management for Data Assets in Public Hospitals
Objective The purpose is to explore the path of financial management of data assets in public hospitals,in accordance with national laws and regulations on the management of state-owned assets in administrative institutions and the Notice of the Ministry of Finance on Strengthening the Management of Data Assets in Administrative Institutions.Methods Follows the characteristics of government accounting standards and data asset related business models,and draws on the path of enterprise data asset entry into the financial management framework for the entire process of data asset entry,accounting,reporting,and disclosure in public hospitals.Results The financial management framework for data assets in public hospitals has effectively ensured the safety and integrity of state-owned assets in public hospitals,and standardized the financial management of hospital data assets.Conclusion The innovative construction of the financial management path and framework for the inclusion of hospital data assets in the table has reference significance for the subsequent introduction of relevant policies and research.
state-owned assetspublic hospitalshospital data assetsaccounting measurementfinancial statements
NETL
NSTL
万方数据
