从绩效与计算机辅助视角谈医院耗材内部审计

Discussion of Internal Audits on Hospital Consumable Material from the Perspective of Performance and Computer Assistant

本文从绩效与计算机辅助审计结合的视角,探讨了医院如何通过卫生耗材审计完善卫生耗材管理,从而增加患者就医过程价值,实现公立医院公益性目标。加强卫生耗材管理是新一轮公立医院改革的重要举措。笔者重点讨论了绩效审计的方法、技巧及关注点;计算机辅助审计的运用、步骤及关注点;讨论了在医院管理模式现代化、信息化的时代背景下,将两者结合、创新审计模式与手段,完善审计职能,在医院管理中发挥重要作用。

In this paper,we discussed how to improve the management of hospital consumable material through audits on hospital consumable material from the perspective of performance and computer assistant. Thereby we can increase the value of patient treatment process and realize the non-profit goal of public hospital. Improving the management of hospital consumable material is one of the most important measure in a new round of public hospitals reform. We focused on methods,skills and concerns of performance audits; application,process and concerns of computer assistant audits. We also discussed how to combine these two methods,innovate audit mode and means,and improve the function of audit to play an important role in hospital management under the background of hospital management model modernization and informatization.