The goal of this research is to determine whether hospital financial performance is impacted by particular management accounting techniques, such as departmental revenue budgeting, specific costing, and departmental costing. We analyzed several sets of performance indicators for 146 hospitals whose management accounting adoption status is available. An outlier test was used to determine which data were outliers at the 0.1% significance level, and the results were then eliminated in order to see if any extremely outlier values (hospitals) were present for each indicator. To determine whether there were any noteworthy variations in the average values of the several performance measures, we employed a t-test (two-tailed probability). The results suggest that departmental revenue budgeting and departmental and specific costing improve hospital financial performance.

Hospital performance possesses strategic significance in achieving an essential completive advantage for the public hospitals. This study aimed to examine the relationship between patient safety culture (PSC) and the performance of traditional Chinese medicine (TCM) public hospitals in Sichuan, China. To address the research purpose, this study analyses the hospital performance and Patient safety culture in traditional Chinese medicine public hospital in China. We examine the propose model by analyzing cross-sectional survey data from 194 clinical directors at 194 public traditional Chinese medicine hospitals using the Partial least squares structural equation model in Smart PLS 4.0. This study provides predictive evidence that PSC in unit management and management support can lead to better patient safety outcomes. The results revealed patient safety outcomes significantly and positively effects of patient safety related to unit management and management support on overall hospital performance (p-value: 0.000–0.003).

Hospitals belong to public places, and implementing refined management in hospitals is a need for patients. Under party building management, hospitals must manage hospitals in accordance with the party's governing philosophy. In the new era, China's party building management is facing enormous challenges. In order to implement party and government management in the new era, hospitals must strengthen their understanding of party building and further implement refined management at a deeper level.

Diagnosis-related groups (DRGs) are gaining prominence in healthcare systems worldwide to standardize potential payments to hospitals. This study, conducted across public hospitals, investigates the impact of DRG implementation on human resource allocation and management practices. The research findings reveal significant changes in job roles and skill requirements based on a mixed-methods approach involving 70 healthcare professionals across various roles. 50% of respondents reported changes in daily responsibilities, and 42% noted the creation of new roles in their organizations. Significant challenges include inadequate training (46%), and coding complexity (38%). Factor analysis revealed a complex relationship between DRG familiarity, job satisfaction, and staff morale. The study also found a moderate negative correlation between the impact on morale and years of service in the current hospital, suggesting that longer-tenured staff may require additional support in adapting to DRG systems. This study addresses a knowledge gap in the human resource aspects of DRG implementation. It provides healthcare administrators and policymakers with evidence to inform strategies for effective DRG adoption and workforce management in public hospitals.

Since 2013, the state has introduced a number of policies to strictly control the number and scale of public hospitals and to control the rapid expansion of public hospitals. After the introduction of this series of policies, the number of public hospitals in China did not continue to grow, but the number of beds in public hospitals continued to grow. This paper uses difference-in-difference (DID) method to analyze the number of public hospitals with the corresponding data of the development of private hospitals after the introduction of the policy, and the results proves that the introduction of relevant policies has an impact on the number of public hospitals, but has a limited impact on the expansion of the scale of public hospitals. At the end of the article, positive policy suggestions are given to the development of hospitals in China, such as controlling the expansion of public hospitals, strictly controlling the number of beds in public hospitals, and vigorously developing private hospitals. Promoting the development of private hospitals is an important economic supplement to China’s health care.

While the healthcare landscape continues to evolve, rural-based hospitals face unique challenges in providing quality patient care amidst resource constraints and geographical isolation. This study evaluates the impact of big data analytics in rural-based hospitals in relation to service delivery and shaping future policies. Evaluating the impact of big data analytics in rural-based hospitals will assist in discovering the benefits and challenges pertinent to this hospital. The study employs a positivist paradigm to quantitatively analyze collected data from rural-based hospital professionals from the Information Technology (IT) departments. Through a comprehensive evaluation of big data analytics, this study seeks to provide valuable insights into the feasibility, infrastructure, policies, development, benefits and challenges associated with incorporating big data analytics into rural-based hospitals for day-to-day operations. The findings are expected to contribute to the ongoing discourse on healthcare innovation, particularly in rural-based hospitals and inform strategies for optimizing the implementation and use of big data analytics to improve patient care, decision-making, operations and healthcare sustainability in rural-based hospitals.