Research on Key Issues in the Informatization Construction of Internal Control of Revenue and Expendi-ture in China's Public Hospitals Based on Content Analysis Method
- VernacularTitle:基于内容分析法的公立医院收支内部控制信息化建设关键问题研究
- Author:
Mengfei LI
1
;
Yirong CHEN
1
;
Yuehua PAN
1
;
Yiwen YU
1
;
Mengdi CUI
1
;
Xuehui LI
1
Author Information
1. 上海交通大学医学院附属瑞金医院 上海 200025
- Publication Type:Journal Article
- Keywords:
content analysis method;
public hospitals;
internal control;
informatization construction
- From:
Chinese Hospital Management
2025;45(12):85-89
- CountryChina
- Language:Chinese
-
Abstract:
Objective lt aims to identify key issues in the current informatization development of internal control over revenue and expenditure in public hospitals.The findings are intended to serve as a reference for deepening this informatization effort.Methods Following the steps and requirements of content analysis method,it involved a semi-quantitative analysis of policies and expert interviews to establish an analytical framework.Two researchers uti-lized NVivo 15 software to analyze the policy and articles.The analysis results were quantified statistically,and key is-sues were summarized.Results lt developed a content analysis framework comprising 5 primary categories and 17 secondary categories.Based on this framework,326 analytical units extracted from 81 articles were categorized and statistically analyzed.Key problems corresponding to each secondary category were summarized.Conclusion To ad-dress five key issues,it proposes a five-dimensional solution including:building a digital foundation to integrate busi-ness systems;establishing a Master Data Management platform to dismantle data silos;developing flexible ap-proval mechanismsfor medical emergencies;deploying an Al risk control hub for precise payment interception,and implementing zero-trust architecture to enhance e-bill anti-counterfeiting-ultimately forming a business-finance-in-tegrated,data-and-Al-driven,proactively secured internal control system covering budget formulation to fund su-pervision.
