审前精细化视角下医院经济责任审计实效探析

Analysis on the Effectiveness of the Economic Responsibility Audit of Hospitals from the Perspective of Elaboration Preparation

目的:顺应国际趋同的《中国内部审计准则》,探索医院经济责任审计如何为组织增加价值,发挥和提高审计实效。方法:以北京大学医学部对附属医院院长经济责任审计为例,主要采用个案研究法,基于审前精细化视角,探析医院经济责任审计实效。结果:通过"法规储备、完善通知书、调查表格化",实现审前精细化。结论:实践证明,审前工作精细化较好地提升了医院经济责任审计的工作质量和工作效率。

Objective:Based on the international convergence of China Internal Auditing Standards, how the economic responsibili-ty audit of hospitals add value for the organization was explored, the audit effectiveness was performed and improved.Methods:Tak-ing the economic responsibility audit on the presidents of Peking University Health Science Center Affiliated Hospital as an example,case study analysis method was applied from the perspective of elaboration preparation, to analyze the effectiveness of hospital econom-ic responding audit.Results:Through 'store regulations and laws, improve notification, format the survey', the fineness preparationfor the economic responsibility audit of hospitals was achieved.Conclusion:It has been found that perspective of elaboration prepara-tion could well improve the work quality and work effectiveness of hospital economic responding audit.