摘要
近年来,医疗卫生体制改革深入推进,医院经济责任审计在规范管理、防范风险中的重要作用愈发凸显。文章对医院内部经济责任审计的主要特征进行系统性分析,指出当前存在的主要问题,据此提出优化建议,以期通过专业团队建设与联合复核机制提升审计认知,通过审计计划科学编制提高审计时效性,通过多维评价指标体系实现审计精准高效评价,同时遵循多项原则完善审计标准,最终在强化医院经济管控的同时实现其社会效益及经济效益协同发展,为医院高质量发展提供制度保障。
In recent years,the reform of the medical and health care system has been deepened,and the important role of economic responsibility auditing in hospitals in standardizing management and preventing risks has become increasingly prominent.This article systematically analyzes the main characteristics of internal economic responsibility auditing in hospitals,points out the main problems existing at present,and accordingly puts forward optimization suggestions.It is expected to enhance the awareness of auditing through professional team building and joint review mechanisms,improve the timeliness of auditing through the scientific compilation of auditing plans,achieve precise and efficient auditing evaluation through a multi-dimensional evaluation index system,and at the same time,improve auditing standards by following multiple principles.Ultimately,it aims to strengthen the economic control of hospitals while achieving the coordinated development of their social and economic benefits,providing institutional guarantees for the high-quality development of hospitals.
作者
杨旭
张文群
徐春梅
Yang Xu;Zhang Wenqun;Xu Chunmei(Gansu Provincial Hospital of TCM,Lanzhou,Gansu,730050)
出处
《市场周刊》
2025年第24期152-155,共4页
Market Weekly
基金
甘肃省科技计划项目“高质量发展背景下公立中医院主要领导人员经济责任审计评价指标体系研究”(项目编号:24JRZA138)。
关键词
医院
经济责任审计
医疗改革
审计问题
审计策略
hospital
economic responsibility audit
medical reform
audit issues
audit strategy
作者简介
杨旭,男,甘肃兰州人,甘肃省中医院,研究方向:经济责任审计;张文群,女,甘肃兰州人,甘肃省中医院,研究方向:经济责任审计;徐春梅,女,甘肃兰州人,甘肃省中医院,研究方向:经济责任审计。
