公立医院领导干部任期经济责任审计评价标准研究:基于政策执行情况维度

Research on the Evaluation Standard of the Economic Responsibility Auditing of Leadership Term in Public Hospitals:Based on the Dimension of Policy Implement

随着我国公立医院改革的不断深入,公立医院领导干部面临的经济环境、政治环境和法律环境都发生了深刻变革。为了探索公立医院领导干部经济责任审计如何更好地适应新时代、新政策的要求,我们通过专家访谈、文献研究、发放问卷等形式,得出了政策执行情况的4个维度,13个指标构成的公立医院领导干部任期政策执行情况的经济责任审计评价指标体系,并制定出各个指标的评价标准。本研究主要围绕政策执行情况的各指标评价标准进行深入探讨,为公立医院领导干部任期经济责任审计评价体系中政策执行情况提供有效的参考依据。

With the deepening of public hospital reform in China, the economic environment, political environment and legal environment faced by the leaders of public hospitals had impressing reform. To explore how the economic responsibility auditing of leaders in public hospitalsbetter meet the demand of new era and new policies, expert interviews, literature research and questionnaires were applied to explore the implementation of economic responsibility auditing evaluation index system consisted by13 indexes out of 4 dimensions of policy implementation, different indexes of evaluation standard were designed. The evaluation standard of policy implementation was discussed to provide effective references for the policy implementation status of the economic responsibility auditing of leaders in public hospitals.