| 引用本文: |
孟雪莲,侯常敏,于孟琪,等.公立医院审计问题分析与风险防范*[J].中国卫生经济,2023,42(9):86-89.[点击复制] |
Meng Xuelian,Hou Changmin,Yu Mengqi,et al.Analysis of Audit Issues and Risk Prevention in Public Hospitals[J].CHINESE HEALTH ECONOMICS,2023,42(9):86-89.[点击复制] |
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| 摘要: |
| 通过分析公立医院审计问题中普遍性、规律性问题，以公立医院经济管理领域存在的高风险、苗头性突出问题为切入点，探寻问题产生的原因，阐明问题背后的体制障碍、机制缺陷、制度漏洞，并进一步基于风险管理理论，结合公立医院管理现状，提出针对性的审计整改完善机制以及风险防范策略，以期进一步提升内部审计质量，推进公立医院风险管理能力，完善治理机制，助力公立医院高质量发展。 |
| 关键词: 公立医院 内部审计 风险分析 |
| DOI： |
| 投稿时间：2023-06-15 |
| 基金项目:中国卫生经济学会第二十批招标课题 （CHEA1920040202） |
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| Analysis of Audit Issues and Risk Prevention in Public Hospitals |
| Meng Xuelian,Hou Changmin,Yu Mengqi,Hong Xuezhi,Xu Huiping |
| (Beijing Jishuitan Hospital, Beijing, 100035 , China) |
| Abstract: |
| By analyzing the common and regular problems in the audit problems of public hospitals, taking the high-risk and emerging outstanding problems in the field of economic management of public hospitals as the starting point, the causes of the prob- lems are explored, the institutional obstacles, mechanism defects and institutional loopholes behind the problems are analyzed. Based on the risk management theory and the current situation of public hospital management, a targeted audit rectification and improvement mechanism and risk prevention strategy are proposed, so as to further improve the quality of internal audit and promote the risk manage- ment capability of public hospitals, improve the governance mechanism to promote the high-quality development of public hospitals. |
| Key words: public hospital internal auditing risk analysis |
