医院经济责任审计评价政策环境与对策探讨

Political Environment and Countermeasures Discussion of Evaluating Economic Responsibility Audit of Hospitals

目的:探索医院经济责任审计"评价难"的有效对策。方法:通过分析政策环境,把握医院经济责任审计发展需求。结果:立足评价瓶颈,结合配套规范性文件,探讨做好医院经济责任审计评价"责效观念、目标维度、设计路径、内容要点、数据搜集、评价方法、评价结果"等对策建议。结论:分析政策环境,可为做好医院经济责任审计评价提供有效对策。

Objective:To explore the effective countermeasures for the evaluation difficulty in economic responsibility audit of hos-pitals.Methods:Through analyzing the politic environment, the needs of the developing economic responsibility audit of hospitalswere grasped.Results:Based on the bottleneck problem of evaluation, combined with the matching standardizing files, the strategysuggestions of 'responding and effectiveness conception, objective dimension, designing path, main point of content, data collection,evaluation method and evaluation result' performed in the evaluation of hospital economic responding audit.Conclusion:Analyzingthe political environment could provide effective countermeasures for evaluating economic responsibility audit of hospitals.