大型公立医院内部控制审计要点选择与实施研究

Selection and Implementation of Key Points of Internal Control Audit in Large Public Hospitals

市场经济体制改革不断深化,使得现阶段的医疗水平得到了很好的提升,大型公立医院的内部环境和外部环境发生了一定的变化,这使得内部控制审计的重要性大大提高。但分析我国一些大型公立医院内部控制审计实施实际情况,发现其存在一些不足,已经影响到大型公立医院的未来阶段的发展,所以探究公立医院内部控制审计要点以及实施策略就变得十分重要了。鉴于此,文章将着重分析和探讨大型公立医院内部控制审计存在的问题,进而探讨大型公立医院内部控制审计要点的选择与实施,希望对于提高内部控制审计有效性有所帮助。

The deepening of the reform of the market economy system has made the medical level of the present stage improved very well. The internal and external environment of the large public hospitals have changed a certain amount, which makes the importance of internal control audit greatly improved. However, the analysis of the actual situation of internal control audit in some large public hospitals in China has found that there are some shortcomings which have affected the development of the future stage of large public hospitals. Therefore, it is very important to explore the key points and implementation strategies of internal control audit in public hospitals. In view of this, this article will focus on the analysis and discussion of the problems existing in the internal control audit of large public hospitals, and then discuss the selection and implementation of the main points of internal control audit in large public hospitals, hoping to help improve the effectiveness of internal control audit.