| 引用本文: |
霍晓霞,徐向昕,周金娥,等.基于协同理论的公立医院内部审计建设路径分析*[J].中国卫生经济,2023,42(6):84-87.[点击复制] |
HUO Xiao-xia,XU Xiang-xin,ZHOU Jin-e,et al.Discussion on the Construction Path of Internal Audit in Public Hospitals Based on Synergy Theory[J].CHINESE HEALTH ECONOMICS,2023,42(6):84-87.[点击复制] |
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| 摘要: |
| 目的：研究公立医院内部审计建设的优化路径。方法：调查公立医院内部审计面临的问题，将协同理论应用于医院内部审计建设。结果：基于协同理论，以多方协同共建的理念共识为引领，建立公立医院审计内部主体和外部主体协同运作模式。结论：应用协同理论构建高效权威的公立医院审计监督体系，助力公立医院高质量发展。 |
| 关键词: 公立医院 内部审计 协同理论 |
| DOI： |
| 投稿时间：2023-03-06 |
| 基金项目:山东省社会科学规划研究项目(21CGLJ31) |
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| Discussion on the Construction Path of Internal Audit in Public Hospitals Based on Synergy Theory |
| HUO Xiao-xia,XU Xiang-xin,ZHOU Jin-e,TU Yan-ran,JIANG Min-jie |
| (Shandong Provincial Hospital Affiliated to Shandong First Medical University,Jinan 250021 ,China) |
| Abstract: |
| Objective: To study the optimization path of internal audit construction in public hospitals. Methods: Investigating the issues faced by hospital internal audit and applying the synergy theory to the construction of hospital internal audit. Results: A collaborative operation mode of internal and external subjects of hospital audit should be formed based on the synergy theory and led by the conceptual consensus of multi-party collaboration. Conclusion: Applying synergy theory to build an efficient and authoritative audit supervision system of public hospitals to assist hospitals in developing with high quality. |
| Key words: public hospital internal audit synergy theory |
