试论医院审计工作

A brief discussion on hospital auditing

笔者首先就医院适应新形势，开展审计工作应：①制定控制范围，为自查提供标准和依据；②确定切入点，落实审计结果；③制定考核处罚办法，保障考核制度的贯彻落实；④建立双向考核制度，保证审计结果的客观公正性。其次强调医院审计应抓亏损医院审计、薄弱环节审计；兴办产业与多种经营的审计；围绕经营目标审计等。最后强调要搞好审计，应与合理设置内审机构与人员等，提高审计队伍素质。

It is first suggested that hospitals where auditing has been started in accordance with the new circumstances take the following measures: ①setting the control range so as to provide criteria and evidence for self checking; ②defining the starting point and putting into effect the auditing results; ③working out ways of assessment and punishment and ensuring the implementation of the check up system; ④setting up a two way system so as to ensure the objectivity and fairness of the auditing results. Then it is emphasized that in hospital auditing, emphasis should be laid on the auditing of losing hospitals and weak links, the auditing of industrial institutions and diversifying operations and operations objective centered auditing. Finally it is pointed out that successful auditing lies in setting up rational auditing organizations, improving the quality of the auditing personnel, strengthening the management of internal auditing and reinforcing the auditing of people leaving their posts.