公立医院工程管理研究型审计的实践与探讨

Practice and Discussion on Research-based Audit of Engineering Management in Public Hospitals

为进一步推进公立医院的高质量发展,充分发挥公立医院内部审计在工程管理内部控制方面的监督职能,保障医院资金安全、高效、规范化已经成为医院管理中的重要手段。研究型审计立足审计工作,以深入调查研究为基础,坚持以问题为导向、注重科学的方法,在审前调查、审计实施、审计结论及报告、审计结果运用等方面强化研究。文章首先阐述了研究型审计的内涵,其次以大型BD公立医院为例,系统介绍研究型审计在公立医院工程管理内部控制审计中的应用,总结研究型审计在工程管理内部控制审计中的成效,为公立医院内部审计工作提质增效提供具体工作借鉴。

To further promote the high-quality development of public hospitals,giving full play to the supervisory function of public hospitals'internal control audit in the internal control of engineering management has become an important means in hospital management to guarantee the safety,efficiency and standardization of hospital funds.Based on audit work,researchbased audit takes in-depth investigation and research as the basis,adheres to problem-oriented and scientific methods,and strengthens research in pre-trial investigation,audit implementation,audit conclusions and reports,and application of audit results.The article firstly explains the connotation of research-based audit,and secondly takes large BD public hospitals as an example to systematically introduce the application of research-based audit in the internal control audit of engineering management in public hospitals,and summarizes the effectiveness of research-based audit in the internal control audit of project management,so as to provide a concrete reference for the improvement of the quality of the internal audit work of public hospitals.