基于风险导向模型新的政府会计制度下公立医院年度决算审计探析

The research of annual final accounts auditing for public hospital under the new government accounting system based on risk-oriented model

探讨了基于风险导向模型对新政府会计制度下公立医院年度决算审计进行分析研究的背景因素,介绍了公立医院年度决算审计风险导向模型的建立过程,结合对其组成要素及相互关系的研究结果,分析了风险导向模型在新政府会计制度下年度决算审计中的具体运用步骤和方法,讨论了新政府会计制度下在公立医院年度决算审计中运用风险导向模型的现实意义。

This paper analyzes the background of applying the risk-oriented model to auditing for the public hospital under the new government accounting system.Meanwhile,it explains the process of establishing the risk-oriented model,through the research of the structure and internal actions of the risk-oriented model for public hospital annual final accounts auditing.It also analyzes and studies how to apply the risk-oriented model for public hospital annual final accounts auditing,finally above all the paper discusses the important functions and realistic significance of the risk-oriented model for public hospital annual final accounts auditing.