新形势下公立医院内部审计的现实困境与实施路径

The Realistic Predicament and Implementation Path of Internal Audit in Public Hospitals Under the New Situation

随着新医改的不断深入,内部审计作为公立医院"监管者"的角色,在助推医院科学运行、防控经济风险等方面的重要性日益凸显。本文在厘清公立医院内部审计定位的基础上,从内部审计面临的困境入手,提出了新形势下公立医院内部审计的实施路径:坚持监督与服务并举,拓展审计内容,维护内部审计机构的独立性,推动审计关口前移,强化审计工作的整改落实。

With the deepening of the new medical reform,internal audit as a"supervisor"of public hospitals,plays an important role in promoting the scientific operation of hospitals and preventing and controlling economic risks gradually.On the basis of clarifying the orientation of internal audit in public hospitals and starting with the difficulties faced by internal audit,this paper puts forward the implementation path of internal audit in public hospitals under the new situation:insist on both supervision and service,expand the audit content,maintain the independence of internal audit institutions,promote the audit forward,and strengthen the implementation of audit work.