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
Li Mengfei
Chen Yirong
Pan Yuehua
Yu Yiwen
Cui Mengdi
Li Xuehui
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.
Keywords：content analysis methodpublic hospitalsinternal controlinformatization construction
Publication Date：2025-12-05
Online Publishing Date：2025-12-17(First online date of this platform, not the publication date of the document)
Pages：5( 85-89 )