摘要
From 2005, the year NationalAudit Office conducted audit onfiscal revenues and expendituresover the Ministry of Health and tenhospitals under the governing ofBeijing Municipal Health Bureau,to the present when the Rules andRegulations of Internal Audit inHealth System is newly released,stressing the internal audit withinthe hospital, audit takes a strongposture and penetrates in themanagement of the hospital.Compared with the externalaudit, the internal audit inhospital, however, is weak andfragile and thus requiring moreefforts. Without rational corpo-rate governing structure of hos-pital in China, the internal auditlacks good environment forsurvival.
From 2005, the year NationalAudit Office conducted audit onfiscal revenues and expendituresover the Ministry of Health and tenhospitals under the governing ofBeijing Municipal Health Bureau,to the present when the Rules andRegulations of Internal Audit inHealth System is newly released,stressing the internal audit withinthe hospital, audit takes a strongposture and penetrates in themanagement of the hospital.Compared with the externalaudit, the internal audit inhospital, however, is weak andfragile and thus requiring moreefforts. Without rational corpo-rate governing structure of hos-pital in China, the internal auditlacks good environment forsurvival.
出处
《中国医院院长》
2006年第23期18-23,共6页
China Hospital CEO
