医院基建工程跟踪审计中存在的问题及应对措施

Problems and Countermeasures in Follow-up Audit of Hospital Infrastructure Projects

跟踪审计是用于基建工程审计工作中的一种新型审计方法,这种方法能够对基建项目实施动态控制与监管,进而提高基建资金利用率,避免出现形象工程、政绩工程或者豆腐渣工程。尤其对医院的基建工程项目来说,由于投入资金大、施工周期长、不可控因素多,因此,需通过跟踪审计方法,对医院基建工程的建设全过程进行严格控制与监督,以期在为广大患者与医护人员打造一个舒适的就诊与工作环境。

tracking audit is a new audit method used in the audit of infrastructure projects.This method can implement dynamic control and supervision on infrastructure projects,thus improving the utilization rate of capital construction funds and avoiding the appearance of image projects,performance projects or bean curd dregs projects.Especially for the hospital infrastructure project,due to the large investment,long construction period and many uncontrollable factors,it is necessary to strictly control and supervise the whole process of hospital infrastructure construction by tracking audit method,so as to create a comfortable treatment and working environment for patients and medical staff.