新形势下公立医院内部审计高质量发展路径探讨

Exploring the path of high-quality development of internal audit in public hospitals under the new situation

随着公立医院高质量发展和现代医院管理制度的逐步推进,公立医院内部审计面临着压力与挑战。本文从内部审计发展现状入手,剖析了制约内部审计高质量发展的体制机制不完善、审计人员素质不匹配、工作范围与定位急需调整等问题,并探索提出内部审计高质量发展的路径。

With the high-quality development of public hospitals and the gradual advance of the modern hospital management system,public hospitals’internal audit is also facing pressure and challenges.Starting from the current situation of internal audit development,this paper analyzes the imperfect institutional mechanism,the mismatch of auditors’quality,and the urgent adjustment of work scope and orientation that restrict the high-quality development of internal audit,and explores and proposes the path of high-quality development of internal audit.