摘要
随着新医改的深入和现代医院审计制度的逐步完善,绩效审计已成为非营利性公立医院审计发展的主流趋势。现对我国公立医院绩效审计的现状、制约因素及对策建议进行分析。
According to the health care reform deeply and the modern hospital audit system gradually improve, performance auditing has been the dominant trend for audit in public hospital. We analyzed the actuality, constraint and counterplan of performance auditing in public hospital in China.
出处
《中国卫生标准管理》
2017年第8期12-14,共3页
China Health Standard Management
关键词
公立医院
绩效审计
医改
public hospital
performance auditing
health care reform
