| 引用本文: |
邱英,詹俐.公立医院购买社会审计服务的动因、实施路径及策略研究[J].中国卫生经济,2023,42(11):78-81.[点击复制] |
Qiu Ying,Zhan Li.Research on the Motivation, Implementation Path and Strategy of Public Hospitals Purchasing Social Audit Services[J].CHINESE HEALTH ECONOMICS,2023,42(11):78-81.[点击复制] |
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| 摘要: |
| 公立医院购买社会审计服务在助力公立医院高质量发展上发挥着重要作用，其关键点在于弥补了公立医院内部审计资源不足、内部审计独立客观性较差等问题。文章主要对公立医院购买社会审计服务的动因、风险要素、实施路径进行深入阐述，并从全流程管理、制度规范、服务范围、代理合同管理等方面进行策略研究，以期提升公立医院购买社会审计服务的效率效果。 |
| 关键词: 公立医院 审计服务 实施路径 |
| DOI： |
| 投稿时间：2023-08-13 |
| 基金项目: |
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| Research on the Motivation, Implementation Path and Strategy of Public Hospitals Purchasing Social Audit Services |
| Qiu Ying,Zhan Li |
| (Xiangyang Central Hospital, Affiliated Hospital of Hubei University of Arts and Science, Xiangyang, Hu?bei, 441021 , China) |
| Abstract: |
| The purchase of social audit services by public hospitals plays an important role in facilitating the high-quality develop- ment of public hospitals. The key point is to make up for the problems of insufficient internal audit resources and poor audit indepen- dence and objectivity of public hospitals. It mainly elaborates the motivation, risk factors and implementation path of public hospitals’ purchase of social audit services, and carries out strategic research from the aspects of whole-process management, system norms, ser- vice scope and agency contract management, in order to improve the efficiency and effect of public hospitals' purchase of social audit services. |
| Key words: public hospital audit services implementation path |
