Based on the spirit of documents such as the Regulations on School Health Work, this paper analyzes the budget management, fund use, cost control, etc., of university hospitals from the perspective of financial management practice, combined with the concept of business-finance integration. The study finds that university hospitals have potential risks in internal control systems, procurement management, inventory management, financial management of basic medical services, and financial management of emergency medical support, such as non-standard decision-making processes, backdoor operations in procurement, and coexistence of inventory backlogs and shortages. Aiming at these problems, optimization paths are proposed, including improving the internal control system, strengthening procurement management, optimizing inventory management, enhancing financial management of basic medical services, and improving the financial management capabilities of emergency medical support. Through in-depth analysis and implementation of business-finance integration, university hospitals can effectively identify and prevent risks, improve financial management levels, and provide higher-quality and more efficient medical services for teachers and students.
Su Xiaoyan (Sun,) studied this question.