公立医院内部审计组织管理新模式探究

Study on the new organization management model of internal audit in public hospitals

在当前行政治理结构下,探究了公立医院内部审计组织管理新模式,即成立独立的内部审计机构,由公立医院最高权力机构——党政联席会议直接领导,最大限度提高内部审计工作的独立性和权威性,发挥内部审计对公立医院发展的保障作用。

Under the current administrative government structure, this paper explored the new organization management model of internal audit in public hospitals. It suggested to set up an independent internal audit institution, which is led by the highest authority of joint meeting of party and government, in order to maximize the independence and authority of internal audit work, and to give play to the role of internal audit in ensuring the development of public hospitals.