内部审计出效益

Performance Improvement by Internal Auditing

医院内部审计是实现管理出效益的有效途径之一。作为南京市唯一一家县级综合性现代化医院，高淳县人民医院深谙内部审计工作的重要性。自2005年起，引进注册会计师，设立独立的审计机构，并树立科学审计理论，充分发挥审计“免疫功能”，积极探索管理审计和效益审计新路子。将审计监督转换为事前预防、事中控制、事后监督，审计内容从财务延伸到医院管理的各领域。

Hospital internal auditing is one of the most effective ways to improve management.Since 2005,Gaochun People's Hospital has introduced certified public accountants, established independent auditing department,and tried to explore the innovative ways of management auditing and performance auditing.The traditional way of auditing supervision has become prevention beforehand,control over the process,and supervision afterwards,and the auditing coverage has expanded from financial operation to the whole hospital management.