试论全过程审计在医院建设项目管理中的应用

Thoughts on the Application of Whole Process Audit in Hospital Construction Project Management

近几年来,财政预算内项目建设已经成为各公立医院经济活动的重要内容。为保证基建工程项目合法合规,有效控制工程成本,提高资金使用效益,医院必须要根据《卫生部关于加强和规范建设工程项目全过程审计工作的通知》要求,开展建设工程项目全过程审计工作。该文总结某院开展建设工程项目全过程审计工作实践经验,分析建设项目全过程审计的关键控制点和应注意的问题。

In recent years, the central budget for investment in the construction of public hospital funding continues to expand ,the scale of construction projects has become an important part of each unit of economic activity. In order to ensure the construction project legal compliance and effective control of project cost, improve the efficiency of the use of funds, public hospitals should carry out the whole process of construction project audit work according to the Notice of the Ministry of Health on strengthening and regulating the audit of the whole process of construction projects, since 2010, our hospital has been taking the lead in the local health system to carry out the whole process of construction project audit work, and has summarized the experiences in the whole system. This paper analysis the key control points throughout the audit process and pay more attention to the issues of it from the angle of the constructi on nroiect nractice.