随着信息技术发展，传统报账模式难以满足现代医院精细化管理与内部控制要求，公立医院报账现状存在财务定位不准确、重核算轻管理，顶层规划不足、信息孤岛现象严重，内部控制不完善、运营风险高，核算效率不高、职工满意度低等诸多问题。如何有效应对传统报账弊端，推动医院管理模式转变并实现高质量发展是公立医院面临的课题。公立医院智慧报账体系建设需重视顶层设计，基于内部控制要求结合智慧化手段优化流程，以达成提升财务战略地位、系统互通、效率提升、提高职工满意度和内控风险可控的目标，案例医院的智慧报账系统建设实践可为其他医院提供参考借鉴。

        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 challengesincluding inaccurate financial positioning，an emphasis on accounting over management，insufficient top-level planning，seriousinformation silos，weak internal controls，high operational risks，low accounting efficiency，and low employee satisfaction．Effectivelyaddressing 

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．