公立医院领导干部经济责任审计评价体系研究

Research on Evaluation Index System of Economic Responsibility Audit of Leaders in Public Hospitals

随着国家治理体系的完善和公立医院改革的深入,国家出台并实施了一系列法规制度和改革举措。面对新形势、新变化、新的改革要求,正确定位并客观、公正、科学地开展公立医院领导干部经济责任审计研究,对进一步发挥其对公立医院领导干部监督管理和深化公立医院改革的监督和促进作用有着非常重要的理论和现实意义。本研究基于文献研究法和德尔菲法,研究公立医院领导干部经济责任审计评价体系的共性指标库和个性指标体系,以期为相关政策的制定和实践工作的开展提供参考。

With the improvement of the national governance system and the deepening of the reform of public hospitals,the state has promulgated and implemented a series of laws and regulations and reform measures.Facing the new situation,new changes and new reform requirements,it is of great theoretical and practical significance to correctly locate and carry out an objective,fair and scientific research on the economic responsibility audit of leading cadres in public hospitals,which will further play its role in supervision and management of leading cadres in public hospitals and deepen the supervision and promotion of the reform of public hospitals.Based on the methods of literature research and expert consultation,this paper studies the common index database and individual index system of the evaluation system of economic responsibility audit of leading cadres in public hospitals,with a view to providing reference for the formulation of relevant policies and the development of practical work.