公立医院工程内部审计研究

Research on Public Hospitals' Engineering Internal Audit

工程内部审计作为建设风险管理的一道屏障,发挥着重要作用。目前,我国大型公立医院基本建立了相对独立的内部审计机构,然而在实践中,医院工程内部审计偏重于工程造价方面的审计,利用审计手段为管理部门决策和管理提供服务的职能未有效发挥。本文分析现阶段医院工程内部审计存在的问题,研究工程内部审计的模式,指出造价审计与管理审计相结合的模式是医院工程审计走出困境的有效途径。

Engineering internal audit plays an important role as a barrier to building risk management.At present,China's large public hospitals have basically established relatively independent internal audit institutions.However,in practice,the internal audit of hospital engineering focuses on auditing in engineering cost,and the function of using auditing tools to provide services for decision-making and management has not been effectively implemented.This paper analyzed the problems existing in the engineering internal audit of hospital at the present stage,studied the mode of internal audit of engineering,and pointed out that the combination of cost auditing and management auditing is an effective way for hospital engineering auditing to get out of the predicament.