我国公立医院的审计主体框架研究——基于文献分析法

Study of Audit Main Frame in China Public Hospitals

公立医院是我国医疗机构的支柱主体,审计监管为提高公立医院服务效率提供重要保障。笔者通过对公立医院审计相关文献进行描述性统计和内容分析,得出当前我国公立医院的审计主体框架现状为:国家审计是外部监管的核心力量、注册会计师(CPA)审计是外部监管的重要补充、内部审计在内部监管中定位不明确。未来研究的重点是:CPA审计中引入社会利益相关者、构建法人治理机制、制定内部审计指引和建立内部审计人员培训制度。

Public hospital is the main supporting body of China medical institution. Audit,supervision and management act as the important guarantee in improving service efficiency of public hospital. The author makes the descriptive and statistical analysis on the literature related to auditing,and finds the current situation of the main framew ork of the audit in public hospitals. State audit is the core pow er of external supervision and management,CPA audit is the important supplement of external supervision and management,w hile internal audit is not clearly located in the internal supervision and management. The future points of research include： introducing social stakeholders in APA audit,establishing governance mechanism by legal person,formulating the systems of internal audit guidance and the training for internal auditors.