Year: 2025
Type: article
Abstract: 目的：审计是党和国家监督体系的重要组成部分，研究医院审计对于推动新时代国家卫生健康事业高质量发展具有重要意义。方法：选取1989至2024年间我国公立医院审计领域的2647篇CNKI文献作为样本，借助CiteSpace软件，就发文作者、机构、期刊、关键词共现、聚类、时间线以及突现等进行可视化分析。结果：我国公立医院审计领域的研究内容丰富，初步展现了医院审计领域中内部审计、内部控制等研究热点与大数据、高质量发展和纪检监察等研究趋势。Objective: Audit is an important part of the supervision system of the Party and the state, and it is of great significance to study hospital audit to promote the high-quality development of national health in the new era. Methods: A total of 2647 CNKI papers in the field of public hospital audit in China from 1989 to 2024 were selected as samples, and the authors, institutions, journals, keyword co-occurrence, clustering, timeline and emergence, etc., were visually analyzed with the help of CiteSpace software. Results: The research content in the field of public hospital audit in China is rich, and the research hotspots such as internal audit and internal control in the field of hospital audit and the research trends of big data, high-quality development and discipline inspection and supervision are preliminarily demonstrated.
Author: 俊博 王
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4412946250