Research on Financial Management Model and Countermeasures of
Hospitals Under B2C e-Commerce Environment
Chuqing Feng
School of Business, Shandong Normal University, Jinan, Shandong, China
Keywords:
B2C, e-Commerce, Hospital Financial Management, Analysis of Model, Countermeasure Suggestions.
Abstract:
With the rapid development of Internet technology, e-commerce has also ushered in a good opportunity for
development, B2C mode is a hot mode of operation of e-commerce, in this context, the development of
hospital financial management work also shows the development of e-commerce direction. Based on the
current situation of the development of hospital financial management in B2C e-commerce environment,
this paper uses PEST and SWOT methods to solve the current problems in the development of hospital
financial management in e-commerce, and proposes three operation modes of hospital financial
management: hospital fixed asset management mode, hospital financial management digital economic
information system, and blockchain financial management information platform, to provide a solution for
the current hospital The shortcomings of the current hospital financial management operations are proposed
to optimize the B2C e-commerce hospital financial management model.
1 INTRODUCTION
With the advent of e-commerce era, hospital
financial management work faces new opportunities
and challenges, e-commerce provides a broad space
for the development of financial management, and
any innovative capital will eventually be
transformed into "finance". At the same time, the
financial management work should be adjusted and
adapted according to the changes of the environment,
so as to improve the quality and efficiency of
financial management and better play the value and
role of "finance" in the era of e-commerce.
Therefore, it is of positive theoretical and practical
significance to explore the problems and
countermeasures of hospital financial management
in the e-commerce environment. In this paper, we
analyze the problems and propose three operation
modes of hospital financial management from the
current problems of hospital financial management
by using SWOT and PEST analysis models, and
propose solutions to the problems.
2 PROBLEMS OF HOSPITAL
FINANCIAL MANAGEMENT
UNDER B2C E-COMMERCE
ENVIRONMENT
2.1 B2C Hospital Financial
Management System Is not Perfect,
the Process Is not Optimized
A sound financial management system system is the
basis of financial management work and an
important measure to achieve financial management
goals (Nhapl, I at el., 2003). However, at the present
stage, hospitals in the process of financial
management work, still using traditional
management methods, not combined with the new
characteristics of B2C e-commerce to develop a
management system, the development of financial
management regulations there is a lag, it is difficult
to meet the needs of electronic development, which
largely affects the overall effectiveness of financial
management work, but also difficult to improve the
overall efficiency of financial management. At the
same time, the hospital's management process is not
clear enough and the management scheme is not
detailed enough in the financial management process.
Feng, C.
Research on Financial Management Model and Countermeasures of Hospitals Under B2C e-Commerce Environment.
DOI: 10.5220/0011957800003612
In Proceedings of the 3rd International Symposium on Automation, Information and Computing (ISAIC 2022), pages 539-544
ISBN: 978-989-758-622-4; ISSN: 2975-9463
Copyright
c
2023 by SCITEPRESS – Science and Technology Publications, Lda. Under CC license (CC BY-NC-ND 4.0)
539
Various departments for the aggregation and
reporting of financial data is not in place, and the
development of the integration of industry and
finance is not in place, which will inevitably affect
the sharing and full use of financial data.
2.2 The Hospital's Information
Management System and
Information Technology Is not
Perfect
With the advent of the era of financial information
management, the financial information resource
management model based on financial data analysis
is gaining more and more attention. At present,
financial information management mode is
considered the most important management mode in
total financial management (
Xu, B, (2019). The
management system must be more flexible for the
comprehensive management of hospital financial
information and the management of financial
information, therefore, in the era of financial
information management, it is necessary to
effectively carry out the comprehensive management
of financial information through a more efficient
financial information calculation model. And now
many hospitals' information technology financial
management system and information technology
management technology are not sound and perfect
enough, which leads to certain management
problems (Pang, X at el., 2018), and these
management problems, if not found a way to solve in
time, will directly intensify the contradiction between
management and other subordinate department
employees, which is not only not conducive to
improve the efficiency of both sides, but also directly
affect the whole management team's morale.
Financial management system as the main medical
information processing business hub within the
hospital, if the medical financial management system
can not effectively let the medical information
management technology gradually to the financial
peak, it will not be able to the entire hospital internal
medical information financial management system to
achieve more perfect.
2.3 Lack of Effective B2C e-Commerce
Financial Management Regulatory
Mechanism
In order to improve the competitiveness in the market,
enterprises continue to improve the level of financial
management of enterprises, but the lack of
professional talents in enterprise finance, the
professional ability of financial personnel is low. In
the era of fast development of e-commerce, the
working level of financial personnel does not meet
the requirements of enterprise financial management,
which reduces the efficiency of financial
management, and the authenticity and accuracy of
financial information is difficult to be guaranteed. In
the enterprise management, the manager holds the
main right of financial management, and the
financial personnel do not have the right to make
actual decisions and supervise the financial and fund
management in the working process, so that the
financial personnel just blindly carry out the audit
work of funds in the work, which reduces the
accuracy of financial information.
2.4 Hospital Financial Management
B2C e-Commerce Internal Control
System Still Needs to Be Improved
The establishment of a good financial internal
control system not only helps to improve the
efficiency of
hospital financial management
operations, but also greatly improves the safety of
funds and guarantees the reliability of financial
information (Dong-Xu at el., 2019). However, the
B2C e-commerce environment of the hospital
financial internal control system more deficiencies:
First, the implementation of the hospital internal
control system is not strong enough. In the
e-commerce environment, the financial management
risks are increasing, so hospitals must strictly follow
the internal control system to regulate financial
management activities, but specifically in practice,
the implementation of the internal control system is
not in place, for example, the hospital managers for
the financial data audit there is the phenomenon of
"going through the motions"; secondly Second, the
internal control lacks corresponding accountability
and follow-up evaluation mechanism. Internal
control is an inevitable requirement for the
development of e-commerce mode, but the lack of
assessment mechanism for the internal control
system in hospitals.
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2.5 Hospital Financial Management
Network Security Technology
Needs to Be Improved
Although the rapid development of e-commerce
economy has driven the accounting information
system with Internet technology as the core, which
has greatly improved the level of hospital financial
management work and realized the centralized
management of financial data, but at the same time
the development of accounting information system
has also created many security problems for the
financial work of hospitals: First, there are security
problems of enterprise financial information in the
e-commerce environment. In the past, hospital
financial information was mainly stored in
paper-based carriers or just stored in stand-alone
systems, while with the development of e-commerce,
hospital financial information is more through the
Internet platform to achieve unified management, so
that the openness and sharing based on the Internet
platform leads to the enterprise's financial data is
easy to be stolen by outside lawless elements, thus
threatening the daily activities of the hospital;
secondly, in the The technology applied in the
hospital financial management under the
environment of electronic commerce has defects.
Under the environment of e-commerce to do a good
job in enterprise financial management requires
hospitals to establish a compatible Internet
technology system, but based on financial and other
factors, hospitals are still inadequate in hardware
investment, which ultimately leads to the existence
of insecurity in hospital financial management.
3 ANALYSIS OF INFLUENCING
FACTORS
3.1 PEST Analysis
From the political environment, economic
environment, social environment, technical
environment to analyze the development of hospital
financial management。
Figure 1: PEST Chart.
3.2 SWOT Analysis
Figure 2: SWOT Chart.
4 ANALYSIS OF HOSPITAL
FINANCIAL MANAGEMENT
MODEL UNDER B2C
E-COMMERCE
ENVIRONMENT
4.1 Hospital Fixed Assets Management
Model
Combined with the new "Hospital Financial System",
the PDCA management model of hospital fixed
assets is proposed. It consists of four parts: design
link (Plan), implementation link (Do), check link
(Check), and action link (Action).
Research on Financial Management Model and Countermeasures of Hospitals Under B2C e-Commerce Environment
541
Figure 3: Hospital Fixed Assets Management Model.
4.2 Digital Economic Information
System for Hospital Financial
Management
The hospital financial information management
system includes four sub-modules: outpatient charge,
inpatient charge, salary management, budget and
accounting. Among them, the two sub-modules of
outpatient charge and inpatient charge are mainly for
the patient users of the hospital; the salary
management is mainly for the general medical staff
of the hospital; and the budget and accounting are
mainly for the full-time staff engaged in financial
management.
Figure 4: Digital Economic Information System.
4.3 Blockchain Financial Management
Information Platform
(1) The blockchain data center collects timely
information on business activity data from all
business departments of public hospitals.
(2) The internal data clearing server and blockchain
technology resource server are responsible for
processing and clearing the information stored in the
data center.
(3) Blockchain financial application center mainly
undertakes the role of data result application and
data information storage
Figure 5: Blockchain financial management platform.
5 COUNTERMEASURES AND
SUGGESTIONS
5.1 Establish the Risk Awareness of
Hospital Operation
Financial managers should establish sufficient risk
awareness for the direction of hospital operation and
the use of funds in today's market-oriented economic
environment. First of all, they should always pay
attention to the changes of government policies and
promptly remind the hospital management to
formulate the operation and development direction
of the hospital and adjust the operation strategy
according to the policy orientation. Secondly,
financial management staff should have the vision to
establish a financial early warning mechanism,
always pay attention to the changes in the market of
medical services, and make timely feedback and
response when the market changes and key factors
that may jeopardize the operation of the hospital, so
as to avoid the hospital management from making
wrong decisions due to the lack of understanding of
the market trends of medical services, which may
lead to capital tension or even the breakage of the
capital chain.
5.2 Cost Management Concept of
Implementing the Integration of
Industry and Finance
In the context of the development of domestic
e-commerce and digital economy, the organic
integration of production and financial work to
improve the economic efficiency of operations.
Should consciously introduce the management
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thinking of financial integration, financial
integration affects the quality and efficiency of the
hospital's financial work, affects the future
development of business ventures, further enhance
the communication of information between business
and financial personnel, open up the financial
process, business processes, can make financial
work deep into the hospital's medical service
activities, business personnel to dig deep into the
data and information provided to medical staff.
5.3 Improve the Financial Information
System Data Integration Work
To make a comprehensive analysis of the current
situation of hospital financial management, we must
improve the data integration of the financial
information system. An information system based on
the aggregation and integration of financial data can
be established to help transform and upgrade the
financial management mechanism of the hospital.
With the construction of the information system, the
hospital's financial information system is no longer
just a single data management platform. By
establishing a financial data information system, it
can accomplish the goal of data integration, enhance
the ability of data aggregation and integration,
effectively improve the efficiency of financial
management work, help staff to more conveniently
obtain the information they need, make financial
management and medical service work more
coordinated, and promote the integration of hospital
information system and data integration work.
5.4 Improve the Level of Hospital
Financial Management Information
Construction
To strengthen the construction of hospital financial
management personnel, when hiring, firstly, strictly
review the professional skill level of job seekers, and
after joining, organize regular training activities for
financial management staff, in which the actual
situation of the hospital is introduced in detail to
facilitate financial management staff to understand
the characteristics of hospital financial management,
and also enhance the familiarity of financial
management staff with hospital business through the
system of rotation training. Hospitals can also
exchange talents with medical units with good
financial status, send key training management
talents to advanced units for business training and
learning, or invite experts to the hospital for business
guidance and problem analysis to effectively
improve the working ability of their own financial
management staff.
5.5 Improve the Management Ability
and Professional Quality of
Hospital Financial Complex
Talents
Hospitals are organizations with public welfare, and
obtaining economic benefits is not their only
business purpose. At the same time, obtaining
economic benefits is the basis to ensure its normal
operation and development. Therefore, in order to
balance the responsibility of obtaining economic
benefits and fulfilling obligations of hospitals, it is
necessary to improve the management level of
hospital finance and strengthen the ability to use big
data technology (Wang, F at el., 2017). Therefore, it
is necessary to build a professional modern financial
management team and recruit high-quality
comprehensive financial management personnel,
and to improve the management level and
information technology processing ability of the
hospital's financial management personnel. At the
same time, it is also necessary to provide training for
these professional financial management talents,
establish a performance appraisal mechanism,
improve the motivation of employees, provide
timely feedback on relevant information, provide
security for hospitals to carry out medical service
work under the premise of following the market law,
and balance the relationship between the
requirements of hospitals for economic benefits and
the social responsibilities they should fulfill.
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