经济新常态下我国公立医院审计制度重构及其运行模式研究

Reconstruction of public hospital＇s auditing system and its running mode in the economic new normal of China

随着我国经济逐渐进入到GDP增长速度放缓、宏观调控放松、经济结构升级、增长动力多元的新常态，社会各个领域如何认识、顺应和引领新常态至关重要。就医疗行业而言，重中之重的公立医院改革，已进入到体系内制度重构和有效运行的攻坚时期。以公立医院监督与治理体系中的重要组成部分——审计治理机制为视角，探索公立医院审计顺应经济新常态的改革思路。提出公立医院审计适应经济新常态的发展应进行制度重构：审计主体框架方面应强化国家审计、内部审计和社会审计等的职能发挥及联动性，时机成熟时可考虑在公立医院设立审计委员会制度；审计内容方面应强调公益性审计、治理绩效审计、经济责任审计和政策执行效果审计等非传统性审计业务的多重开发与创新。

China＇s economy has moved into a new normal stage. It features slower GDP growth, relaxed macro-control, economic structure upgrading, new powerhouses for economic growth. In such a situation,it is imperative for the society to realize, comply with and encourage the new normal for all fields of work. As for the healthcare sector, reform of public hospitals as a top p^iority has entered a crucial period of system reconstruction and effective operation. In the perspective of auditing governance mechanism as a key role in public hospital＇s supervision and management system, this article tried to explore how to enable public hospitals＇ auditing to comply with the economic new normal. This paper puts forwards that public hospital auditing should reconstruct its system as follows： Auditing entity framework should strengthen the development of functionality and linkage among national auditing, internal auditing and social auditing, and public hospitals should try to set up their auditing committee system when necessary~ Auditing contents should emphasize the multiple development and innovation of public welfare auditing, economic responsibility auditing, governance performance auditing, poiicy implementation effect auditing and more innovative auditing services.