公立医院内部审计机构质量控制研究

Research on quality control of internal audit institutions in public hospital

内部审计是保障公立医院持续健康稳步发展的重要“经济卫士”和“免疫系统”,对公立医院的安全运营具有关键作用。审计质量是内部审计工作的生命线,当前我国公立医院内部审计工作开展情况参差不齐,内部审计工作的质量如何、能否在公立医院改革中真正发挥应有的作用不得而知。文章从实证研究的角度,对当前A省直属公立医院内部审计质量控制情况进行了问卷调查,剖析公立医院审计质量控制中存在的问题及成因,并结合实际提出了改进和完善建议。

Internal audit is an important“economic guard”and“immune system”to ensure the sustainable,healthy and steady development of public hospitals,and plays a key role in the safe operation of public hospitals.Quality is the lifeline of internal audit.Currently,the development of internal audit work in public hospitals in my country is uneven,and whether it can really play its due role in the reform of public hospitals is unknown.This paper takes the public hospitals directly under A Province as a sample,uses the questionnaire survey method to investigate and analyze the quality of the hospital’s internal audit,points out the current problems,and put forward suggestions for improvement.