公立医院基建项目跟踪审计:作用机制、存在问题及路径优化

Study on the Follow-up Audit of Public Hospital Infrastructure Projects:Mechanism,Problems and Path Optimization

基于公立医院基建项目跟踪审计实践,全方位探索并构建“治理+运行+抵御+保障+评价”跟踪审计作用机制,在此基础上分析公立医院基建项目跟踪审计存在的问题,并提出优化路径:构建“四位一体”审计治理体系,创新“内循环+外循环”跟踪审计模式,明确审计边界,构建跟踪审计质量综合评价体系。

Based on the follow-up audit of public hospital infrastructure projects,the follow-up audit mechanism,including governance,operation,resistance,guarantee and evaluation,is explored and constructed in an all-round way.Analyzing the problems in the follow-up audit of public hospital infrastructure projects,the paper puts forward the optimized approaches,such as building the"four in one"audit governance system,innovating the"internal circulation and external circulation"follow-up audit model,clarifying the audit boundary and constructing a comprehensive evaluation system of follow-up audit quality.