治理视角下公立医院审计需求与服务模式完善路径

The Requirements of Auditing Demand and Improving Service Mode Delivery in Public Hospitals under the Perspective of Governance

目的:分析治理视角下公立医院审计需求及服务完善路径。方法:运用委托代理理论、利益相关者等理论,分析法人治理改革中的公立医院监管问题及相应的审计服务需求以及目前审计服务模式存在的问题。结果:现有审计模式忽视了外部治理层的审计需求,重合规审计、轻绩效审计。结论:建议构建基于利益相关者参与,以决策有用为目标导向的审计服务模式,以服务于医院治理需求。

Objective：To analyze auditing demand and service improvement method in public hospitals under prospective of governance.Methods：Theories like principal-agent, and stakeholder theory were applied to analyze the monitoring problems and relevantauditing service demand in public hospitals under corporate governance reform.Results：The existing auditing mode ignored externalauditing requirement, paid more attention on compliance audit while ignored pay for performance.Conclusion：It is suggested to construct an auditing service mode led by goal of useful decision, so as to provide service for hospital governance demand.