浅析风险导向下公立医院内部审计问题

Analysis of the Internal Audit Problems of Public Hospitals under Risk-orientation

随着医疗卫生体制改革的不断深化,公立医院经营活动或者说形式也日益多样化且复杂化。由此公立医院在经费核算等诸多方面出现了一些不可避免的问题,这些问题关乎公立医院的长远发展,其重要性不言而喻。该文就公立医院目前内部审计问题为核心,试图探寻解决这些问题的方法。

Era development requires that everything about human beings must be taken seriously and cautiously. Business activities of public hospitals or to say the forms are getting increasingly diversified and complicated. Therefore some inevitable problems appear concerning expenditure accounting etc. For public hospitals which seem to be related to their long--term development and its significance is self--evident. With the present internal audit problems in public bospital as the core, this paper tries to seek the solutions to these problems.