| 摘要: |
| 信息化建设项目因需求、开发环境及语言不同，成本度量差异较大，且国家尚未对其建立统一预算定额标准体系，对其进行审计缺乏评价尺度，故审计机构对信息化建设项目审计一般很少触及，审计覆盖面存在不足。如何有效落实党中央、国务院关于对公共资金实行审计全覆盖的要求，并结合医院信息化建设大力发展的背景，文章对医院信息化建设项目审计策略进行了研究，就医院信息化项目审计的方法和内容、要点进行了阐述，并提出新形势下信息化项目审计方法应与信息化的发展与时俱进。 |
| 关键词: 公立医院 信息化建设项目 审计策略 |
| DOI： |
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| 基金项目:中国卫生经济学会卫生健康经济管理第二十一批重点招标研究课题 (CHEA2021040201) |
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| Practice and Exploration of Hospital Information Construction Project Audit |
| YUAN Li-min,YU Jian-li |
| () |
| Abstract: |
| Informationization construction projects have large differences in cost measurement due to different needs，development environments and languages. The state has not yet established a unified budget quota standard system for them. There is a lack of evaluation scales for auditing them，so auditing institutions generally rarely touch on informationization construction project audits. There is a lack of audit coverage. It focus on how to effectively implement the requirements of the Party Central Committee and the State Council on the implementation of full audit coverage of public funds，and combined with the background of the vigorous development of hospital informatization construction，it investigates the audit strategy of hospital informatization construction projects，elaborates on the methods and contents of hospital informatization project audits，the main points，and proposes that the new situation of informatization project audit methods should keep pace with the development of informatization. |
| Key words: public hospital information project audit strategy |
