风险导向的医院内部审计研究

Research on the Risk-Oriented Hospital Internal Audit

随着市场经济的进一步发展和医疗体制改革的不断深化,医院面临的经营环境日益复杂,且管理风险也不断增大。内部审计是医院风险管理的重要手段,论文探索医院通过开展风险导向内部审计,在竞争与风险不断加剧的背景下,达到防范风险,促进医院资源的合理配置与使用,为决策提供可靠的参谋,为医院提供更多的“增值”服务。

With the further development of the market economy and the deepening of the reform of the medical system,hospitals are facing increasingly complex operating environment and increasing management risks.Internal audit is an important means of hospital risk management.This paper explores that hospitals can prevent risks,promote rational allocation and use of hospital resources,provide reliable advice for decision-making,and provide more"value-added"services to hospitals by carrying out risk-oriented internal audit in the context of increasing competition and risks.