摘要
目前,我国基于内部审计和外部政府监督的医院财务宏观监督往往更多体现在行政性,真正触及财务经营监督的很少,加上医院自身财务建设中存在的种种问题,直接影响到医院财务的效能,影响到医院整体经营发展。CPA审计能有效弥补医院财务监管方面的缺陷和漏洞,为医院经营发展保驾护航。
The financial macro-supervision of hospital, which is based on internal audit and external government supervision reflected most in the administrative, merely acted on the point. With the hospital' s own financial problems, it directly impacts the financial performance and the management and development of the whole hospital. CPA audit can effectively compensate for hospital financial regulatory shortcomings and gaps, and promote the development of hospital management.
出处
《中国卫生经济》
北大核心
2012年第4期93-94,共2页
Chinese Health Economics
基金
辽宁省科技计划项目(2011216020)