公立医院内部审计职责权限现状调查及优化建议

Investigation on the Status Quo of Internal Audit Duties and Authorities of Public Hospital and Suggestions for Optimization

目的:科学界定新医改环境下公立医院内部审计职责权限,优化宏观内审政策,促进微观内部审计工作质量提升,服务现代医院管理制度体系。方法:通过问卷和聚类分析调查全国251所公立医院内部审计职责、权限、工作质量开展现状调研。结果:调研发现部分公立医院内部审计机构仍存在权限匹配不足、职责履行不到位、职责边界不清晰的问题,对社会审计存在一定程度的依赖。结论:明确公立医院内审职责权限及其边界,充分发挥内审监督、评价和建议职能,以现代医院管理制度体系建设为目标,提升内审质量,完善医院治理体系。

Objective:To scientifically define the internal audit duties and authorities of public hospitals under the new medical reform environment,optimize the macro policy,and promote the quality of micro internal audit.Methods:The status quo of internal audit duty,authority and work quality of 251 public hospitals in China were investigated by questionnaire.Results:The internal audit institutions of public hospitals in China still have the problems of insufficient matching of authority,insufficient performance of duties,unclear duty boundaries,and a certain degree of dependence on third parties.Conclusion:It was needed to clarify the duties and boundaries of internal audit,give full play to the functions of internal audit supervision,evaluation and suggestion,aim at the construction of modern hospital management system,improve the quality of internal audit,and optimize the hospital governance environment.