摘要
目的以公开发表的医院财务管理相关文献为依据,分析我国医院财务管理实践中存在的主要问题,并且提出可行的解决办法,为相关人员和管理部门提供有益参考。方法运用文献计量学和统计学方法,对中国知网收录的有关我国医院财务管理方面的研究文献进行统计和分析。结果通过统计分析528篇研究文献,得出15个高频关键词,进一步进行共词聚类分析,得到4个研究类团。结论国内医院财务管理的研究处于成熟阶段,研究主题明确,主要集中在对于医院财务管理相关问题及对策的探讨上,同时相关问题及对策的讨论是围绕"新会计制度"、"新医改"、"成本核算"、"预算管理"、"内部控制"、"管理会计"和"信息化"等内容展开的。
Objective This paper reflects the main problems existing in the practice of hospital financial management in China through the specific data,and puts forward some feasible solutions to provide useful reference for the relevant personnel and management departments.Methods By using bibliometric and statistical methods,we counted and analyzed research literature on the hospital financial management of China＇s included in the Chinese HowNet.Results By means of counting and analysing 528 research papers,15 high-frequency keywords were obtained,and further cluster analysis was carried out to get the results of the 4 groups.Conclusions Research on the financial management of the domestic hospital at the mature stage,the research theme clear,mainly concentrated in the discussion on related problems of hospital financial management and countermeasures,and the discussion is around the ＂new accounting system＂, ＂ new medical reform＂, ＂cost accounting＂, ＂ budget management＂ and ＂internal control＂, ＂ management accounting＂ and ＂information＂ etc.
出处
《中国煤炭工业医学杂志》
2017年第2期226-230,共5页
Chinese Journal of Coal Industry Medicine
基金
河北省社会科学基金项目(编号:HB15TQ011)
关键词
医院财务管理
文献计量学
共词分析法
Hospital financial management
Literature metrology
Co-word analysis
