“放管服”政策下公立医院科研经费审计的路径探析

Analysis on the Path of Public Hospital Scientific Research Funding Audit under the Policy of "Reform of Government Functions"

科研领域“放管服”政策,在助力公立医院高质量发展的同时,也存在一些问题:放权后权责不明确,监督管理不到位,服务意识不强。对此,提出科研经费审计助力公立医院高质量发展的路径:一是加强审计监督,包括科研经费政策执行情况跟踪审计、科研经费内部控制审计、科研经费绩效审计;二是提高服务质量,通过加强政策宣传、改进技术方法、加强协调合作、提供咨询建议,助力科研经费管理。

While promoting the high-quality development of public hospitals,the policy of "reform of government functions" in the field of scientific research also has some problems.For example,the power and responsibility are not clear after delegating power,supervision and management are not in place,and service awareness is not strong.In this regard,this paper proposed a path for the auditing of scientific research funds to help the high-quality development of public hospitals.First,strengthening audit supervision,including follow-up audits on the implementation of scientific research funding policies,internal control audits of scientific research funds,and performance audits of scientific research funds.Second,improving service quality,by strengthening policy advocacy,improving technical methods,strengthening coordination and cooperation,and providing consulting and suggestions to assist in the management of scientific research funds.