浅析新形势下如何加强医院内部审计工作

How to Strengthen Hospital Internal Audit in the New Situation

随着2018年初审计署《关于内部审计工作的规定》(审计署令第11号)和《卫生计生系统内部审计工作规定》(国家卫生和计划生育委员会令第16号)正式实施,党中央、国务院高度重视审计工作,要求加强内部审计工作,充分发挥内部审计作用。近年来,我国医疗卫生事业的不断发展,各医院也面临着激烈的竞争。为了适应新形势的要求,医院必须提高管理水平,内部审计作为管理体系的重要环节,必须采取有效措施不断完善内部管理。结合新规定,针对如何完善内部监督机制,提高审计质量和效率,真正发挥医院内部审计工作的作用进行探讨和分析,以促进公立医院健康发展。

with the formal implementation of the regulations on internal audit(Order No.11 of the Audit Office)and the regulations on internal audit of the health and family planning system(Order No.16 of the state health and Family Planning Commission)issued by the audit office in early 2018,the Party Central Committee and the State Council attach great importance to the audit work and require that the internal audit work be strengthened to give full play to the role of internal audit.In recent years,with the continuous development of China’s medical and health undertakings,hospitals are also facing fierce competition.In order to adapt to the requirements of the new situation,hospitals must improve their management level.As an important part of the management system,internal audit must take effective measures to constantly improve internal management.In this paper,combined with the new provisions,how to improve the internal supervision mechanism,improve the quality and efficiency of audit is discussed,In order to promote the healthy development of public hospitals,we should give full play to the role of internal audit.