管理审计在医院管理中的应用与思考

Application and Thinking of Audit Management in Hospital Management

管理审计已发展成为审计领域不容忽视的一个重要分支。在我国许多医院内部审计普遍开展的仍是"查错防弊"的财务审计,很少开展管理审计,这对我国医院的改革与发展极为不利,严重降低了监督的效率和效果。通过对泰安市中心医院基本情况的分析,阐述了医院内部审计工作中存在的问题和不足,并应用医院内部管理审计体系设计的基本原则,构建了医院管理审计的框架。

Management audit has become an important branch in auditing field. In many hospitals of China, the purpose of auditing is to avoid wrong deeds or corruption and randomly develops management audit, therefore it brings negative effect on hospitals＇ reform and development, and seriously decreases the supervision efficiency. Based on the general situation of Tai＇ an Central Hospital, its internal audit problems and disadvantages are pro- posed, the basic principles of the hospital internal audit system are applied, and framework for the hospital manage- ment audit is constructed.