基于协同理论的公立医院内部审计建设路径分析

Discussion on the Construction Path of Internal Audit in Public Hospitals Based on Synergy Theory

目的:研究公立医院内部审计建设的优化路径。方法:调查公立医院内部审计面临的问题,将协同理论应用于医院内部审计建设。结果:基于协同理论,以多方协同共建的理念共识为引领,建立公立医院审计内部主体和外部主体协同运作模式。结论:应用协同理论构建高效权威的公立医院审计监督体系,助力公立医院高质量发展。

Objective:To study the optimization path of internal audit construction in public hospitals.Methods:Investigating the issues faced by hospital internal audit and applying the synergy theory to the construction of hospital internal audit.Results:A collaborative operation mode of internal and external subjects of hospital audit should be formed based on the synergy theory and led by the conceptual consensus of multi-party collaboration.Conclusion:Applying synergy theory to build an efficient and authoritative audit supervision system of public hospitals to assist hospitals in developing with high quality.