基于CiteSpace的公立医院内部控制研究热点与前沿分析  

An analysis of research hotspots and frontiers on internal control of public hospitals based on CiteSpace

作　　者：李文翠 许潇栋 吴伟伦 陈美雪 李雅婷 何咏莲[2] LI Wencui;XU Xiaodong;WU Weilun;CHEN Meixue;LI Yating;HE Yonglian(School of Health Management,Guangzhou Medical University,Guangzhou 511436,China;Guangzhou Medical University,Guangzhou 511436,China)

机构地区：[1]广州医科大学卫生管理学院,广东广州511436 [2]广州医科大学,广东广州511436

出　　处：《现代医院》2023年第1期94-99,共6页Modern Hospitals

基　　金：国家社科基金重大项目(17ZDA080);广州市卫生健康科技重大项目(2020A031006);广东省哲学社会科学规划项目(GD22CYJ27)。

摘　　要：目的分析公立医院内部控制相关文献的研究特点、热点、前沿,为进一步加强公立医院内部控制体系建设、推动公立医院高质量发展的相关研究提供参考。方法通过CNKI搜索2006—2022年间有关公立医院内部控制的文献,使用CiteSpace软件对文献的发文作者、机构、关键词进行可视化分析。结果2006年至今该领域研究文献数量稳步增长,初步形成7个作者合作群,北京中医药大学成为该领域的重要研究机构;问题、对策、财务管理、审计、内控制度等关键词成为研究热点,风险管理、体系建设、合同管理是近四年的“突现词”。结论公立医院内部控制一直是业界关注的重点,该领域研究主体呈现“整体分散、局部集中”的分布特点,研究内容主要聚焦于财务会计方面。建议后续研究要加强研究主体间合作,研究内容要逐渐过渡至风险管理、内部控制体系建设等方面,研究方法可积极借鉴其他学科的理论工具并加以创新。Objective The research characteristics,hotspots and frontiers of relevant literature on internal control in public hospitals are analyzed to provide reference for relevant research of further strengthening the construction of internal control system in public hospitals and promoting the high-quality development of public hospitals.Methods Use CNKI to search literature on internal control of public hospitals from 2006 to 2022,and use CiteSpace software for visual analysis of authors,institutions and keywords of the literature.Results Since 2006,the number of research literature in this field has grown steadily,and seven authors’cooperation groups have initially formed.Beijing University of Traditional Chinese Medicine has become an important research institution in this field.Problems,countermeasures,financial management,audit,internal control system and other key words have become research hotspots;risk management,system construction and contract management are Burst terms in the past four years.Conclusion The internal control of public hospitals has always been the focus of the field.The research subjects in this field show the distribution characteristics of“overall dispersion and local concentration”,and the research content mainly focuses on financial accounting.It is suggested that the follow-up research should strengthen the cooperation among research subjects,and the research content should gradually transit to risk management,internal control system construction and other aspects;moreover,the research methods can actively learn from and innovate the theoretical tools of other disciplines.

关 键 词：公立医院 内部控制 热点 前沿 CITESPACE 

分 类 号：R197.323[医药卫生—卫生事业管理]