| 摘要: |
| 目的：“放管服”政策下提升科研经费内审质量与使用效率。方法：对上海市同济医院近5年科研经费执行情况进行资料收集；设计李克特量表对该医院科研经费内审质量感知现状调查，运用SPSS25计算均值与降维分析。结果：2017— 2021 年的科研总经费平均执行率为 80.03%。内审质量总体效果较为乐观 （均值 4.48），内审结果 J （4.38） 与内审模式 M （4.37） 分值偏低；不同群体对内审质量感知差异显著。结论：内审质量总体感知较好，课题负责人较关注内审质量，科研资金预算与使用管理尚欠规范、审计结果与绩效关联度不显著、审计服务意识与审计执行效率尚有空间。应建立顺利结题导向的“3+3”内审独立职能机制，细化与构建经费风险控制矩阵，实施数据平台预警措施，挂钩内审质量绩效。 |
| 关键词: 医院 科研经费 “松绑经费”政策 内部审计质量 |
| DOI： |
| 投稿时间：2023-05-03 |
| 基金项目: |
|
| Investigation Analysis and Optimization Path Study of Scientific Research Funds Internal Audit Quality Perception in Tertiary Public Hospitals under the Policy of “Loosening Funds” |
| Zhang Yu |
| (Shanghai Hospital Development Center, Shanghai, 200041 , China) |
| Abstract: |
| Objective：To improve the internal audit quality and use efficiency of scientific research funds under the policy of “simplified regulation and optimizing service”. Methods：Data were collected on the implementation of scientific research funds in Shanghai TongJi Hospital in recent 5 years. Likert scale was designed to investigate the perceived status quo of the internal audit qual- ity of the hospital’s scientific research funds, and SPSS 25 was used to calculate the mean value and dimension reduction analysis. Results：The average implementation rate of total scientific research funding from 2017 to 2021 was 80.03%. The overall effect of in- ternal audit quality was optimistic (mean 4.48), while the score of J (4.38) and M (4.37) was low. Different groups have significant dif- ferences in the perception of internal audit quality. Conclusion：The overall perception of internal audit quality is good, the subject leaders pay more attention to the quality of internal audit, the budget and use management of scientific research funds are not stan- dardized, the correlation between audit results and performance is not significant, audit service awareness and audit execution efficien- cy still have space. A successful final-oriented “3+3” independent functional mechanism of internal audit should be established to refine and construct the fund risk control matrix, implement the data platform early warning measures, and link the quality perfor- mance of internal audit. |
| Key words: hospital scientific research funds the policy of “Loosening Funds” internal audit quality |
