| 引用本文: |
郑锦嵩,余梅,沈绪婷.公立医院医疗设备绩效审计可量化模型研究[J].中国卫生经济,2023,42(11):85-87.[点击复制] |
Zheng Jinsong,Yu Mei,Shen Xuting.Research on the Quantifiable Model of Performance Auditing of Medical Equipment in Public Hospital[J].CHINESE HEALTH ECONOMICS,2023,42(11):85-87.[点击复制] |
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| 摘要: |
| 目的：公立医院属于财政差额拨款单位，开展高效、准确的医疗设备绩效审计有利于提高公立医院的运营管理水平。方法：以“5E”绩效审计模型为基础构建 1个包含七要素的医疗设备绩效审计可量化模型，并以样本医院的医疗设备数据演示该模型运用。结果：运用该模型可以高效、准确地发现公立医院医疗设备绩效情况问题并作出审计评价。结论： 运用该模型审计样本医院医疗设备绩效情况，审计工作的效率性和准确性都得到了提高。 |
| 关键词: 公立医院 可量化模型 医疗设备 绩效审计 |
| DOI： |
| 投稿时间：2023-08-23 |
| 基金项目: |
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| Research on the Quantifiable Model of Performance Auditing of Medical Equipment in Public Hospital |
| Zheng Jinsong,Yu Mei,Shen Xuting |
| (Banan Hospital Affiliated to Chongqing Medical University, Chongqing, 401320 , China) |
| Abstract: |
| Objective: Public hospitals belong to appropriation units for financial difference,carrying out efficient and accurate per- formance audit of medical equipment is conducive to improving the operation and management of public hospitals. Methods: The quantifiable model of performance audit of medical equipment containing seven elements on the basic of “5E” performance audit were constructed, and it’s application were demonstrated by the medical equipment data of BN hospital. Results: The model can be used to efficiently and accurately discover the performance problems of medical equipment in public hospitals and make audit evalua- tion. Conclusion: The efficiency and accuracy of performance audit of medical equipment in the sample hospital can be improved by using the model. |
| Key words: medical equipment performance audit seven elements quantifiable model efficiency accuracy |
