高质量发展背景下江西省公立医院内部审计工作现状及提质增效路径研究

Research on the Internal Audit Work Status and the Path of Improving Quality and Efficiency of Public Hospitals in Jiangxi Province under the Background of High-Quality Development

目的:研究公立医院内部审计工作提质增效的路径,促进公立医院高质量发展。方法:通过调查问卷、实地调研、专家访谈,对江西省二级及以上公立医院的内部审计制度体系建设、内部审计工作开展情况进行研究。结果:研究数据显示,江西省公立医院的内部审计能力普遍较弱,内部审计的发展滞后于公立医院其他方面的发展。这与高质量发展背景下对公立医院内部审计的要求不相符。结论:卫生健康主管部门和公立医院应双向发力,提升内部审计能力,改善行业内部审计薄弱的现状,转变审计思维,探索提升审计监督的新路径,纵向深入业务核心、横向扩展审计覆盖面,提高内部审计发展与公立医院发展的协同性,实现内部审计价值。

Objective:To study the path of improving the quality and efficiency of internal audit work in public hospitals,and to promote the high-quality development of public hospitals.Methods:Through questionnaires,field research and expert interviews,the internal audit system construction,audit capacity and audit work of public hospitals above grade II(inclusive)in Jiangxi were studied.Results:The data illustrate that the internal audit of public hospitals in Jiangxi Province is generally weak,and the development of internal audit lags behind the public hospitals developing speed in other dimension.It is not in line with the requirements for internal auditing in public hospitals in the context of quality development.Conclusion:Health and health authorities and public hospitals have made two-way efforts to enhance internal audit capacity,improve the weak status quo of internal auditing in the industry,change audit thinking,study and explore new paths to enhance audit supervision,delve vertically into the core of the business,horizontally expand audit coverage,improve the synergy between the development of internal auditing and the development of public hospitals,and realize the value of internal auditing.