高校附属医疗综合楼项目全过程跟踪审计思考

Thoughts on the Whole-process Follow-up Audit of the Affiliated Medical Complex Project in Colleges and Uni⁃versities

现如今我国医疗事业的发展前景越来越广阔,国家也随之加大了对医疗事业的投入力度,对高校附属医疗综合楼的建设也加大了投资力度。医疗综合楼建设与其他普通建筑相比,具有很多突出的特点,如专业性强、工艺流程复杂、投资周期长、投资金额大等,而且施工过程也会涉及很多高精尖端设备,一旦其中一个环节出现了问题,极有可能会带来较大的经济损失,因此高校审计部门就应该加强医疗综合楼项目的全过程跟踪审计,最大限度地保证医疗综合楼项目建设的经济性、效率性。文章针对高校附属医疗综合楼项目在全过程跟踪审计方面存在的一些问题,提出有效的解决对策。

Nowadays,the development prospect of the medical industry is becoming broader and wider in China,and the state has also increased its investment in the medical industry.It is also under such circumstances that the intensity of investment in the construction of medical complexes attached to colleges and universities has been continuously enhanced.Compared with that of other ordinary buildings,the construction of a medical complex has many outstanding features,such as strong professionalism,complex technological processes,long investment cycles,large investment amounts,etc.,and much high-precision and cutting-edge equipment is involved in the construction.If there is a problem in one link,great economic losses are very likely to be caused.Therefore,the audit department of colleges and universities should strengthen the whole-process follow-up audit of the medical complex project to maximize the efficiency of the medical complex construction.This paper puts forward effective countermeasures for some problems in the whole-process follow-up audit of audit of the affiliated medical complex project in colleges and universities.