公立医院内部审计与国家审计协同研究

Research on the Coordination of Internal Audit and National Audit in Public Hospitals

公立医院是国有经济组织,它的运营依赖于政府财政公共资金的支持,医院资金的使用得当有利于提高民众享有的医疗卫生服务水平。审计是不可缺失的监督力量之一,对公立医院的审计监督合力进行研究有益于加强审计监督力量。文章对公立医院的内部审计与国家审计的协同进行研究,梳理了两个审计主体协同的发展历程,并进行了协同机制的分析,最后提出了一些实现公立医院内部审计和国家审计协同的发展路径。

Public hospitals are state-owned economic organizations whose operation depends on the support of public funds from government finance.Proper use of hospital funds is conducive to improving the level of medical and health services available to the public.Auditing is one of the indispensable supervision forces.The study on the joint force of audit supervision in public hospitals is beneficial to strengthen the supervision force of audit.On this basis,it studies the synergy between the internal auditing of public hospitals and the national auditing,sorts out the development process of the synergy between these two audit subjects,analyzes the collaborative mechanism,and finally puts forward some ways to realize the synergy between the internal audit of public hospitals and the national audit.