浅析当前医院内部审计工作存在的问题及其未来发展

Analysis of the Problems Existing in Current Hospital Internal Audit and its Future Development

随着市场经济的不断深化和医疗体制改革的深入发展,医疗服务业的竞争越来越激烈,为了提高医院运营效率,改善医院的运营环境,建立独立、专门的内部审计机构非常有意义。但由于审计在独立性、方向性、技术性与透明性等方面存在的复杂性,现阶段仍存在许多亟待解决的问题。本文从当前医院内部现实工作出发,结合内部控制制度和内部审计的理论,分析了医院中现有的内部控制制度和内部审计存在的问题,指出了有关的对策并且提出有效的医院内部控制方法以完善医院内部审计管理工作。

With the further development of the deepening of the market economy and the reform of the medical system,the competition of medical service industry is becoming increasingly fierce. In order to improve the efficiency of hospital operations,improve hospital operating environment,the establishment of independent,specialized internal audit institutions is very meaningful. However,due to the complexity of auditing in the aspects of independence,orientation,technology and transparency,there are still many problems to be solved at this stage. This article embarks from the current hospital internal practical work,combined with the theory of internal audit and internal control system,analysis of the internal control system and internal audit of the existing problems in the hospital,pointed out the relevant countermeasures and proposes to establish effective hospital internal control methods to improve the hospital internal audit management.