经济合同审计融入多院区管理的实践

Application of business contract audit in the management of multi-campus hospitals

随着经济活动往来和经济合同数量的增加,多院区医院管理中面临着不断升级的院内风险防控要求。内部审计作为内部管理的重要手段,在医院高质量发展中起着不可替代的作用。作者从内控建设、风险防范和医院价值增值3个维度阐述了经济合同审计在多院区管理中的价值,介绍了浙江大学医学院附属第二医院自2018年以来在多院区管理中采取"架构一体化、规则同质化、流程标准化、监督垂直化"策略进行经济合同审计的实践,并从参与过程中的现实困境、角色定位的动态调整和经济合同审计更好融入多院区管理的发展建议3个方面提出了思考。

With business activities expanding and number of business contracts growing,the management of multi-campus hospitals is faced with constantly escalating requirements for risk prevention and control within the hospital.Being an important part of hospital internal management,the internal audit plays an irreplaceable role in the high-quality development of hospitals.The authors elaborated on the value of business contract audit in the management of multi-campus hospitals from three dimensions of internal control,risk management and hospital added value,introduced the practices by the Second Affiliated Hospital Zhejiang University School of Medicine in the management of its multi-campus management since 2018,by adopting the strategy of architecture integration,rule homogenization,process standardization,and vertical supervision,and put forward suggestions from three aspects,including the practical difficulties in the participation process,the dynamic adjustment of role positioning,and the development of better integrating business contract auditing into multi-campus hospital management.