医院内部审计部门参与成本管理探讨

本文根据军队医院成本管理的现状和内部审计的发展趋势,提出内部审计部门参与医疗成本控制是保持医院和自身可持续发展的必然要求。应着重解决三个突出问题：一是针对科室成本这个医院成本管理体系的基础单元开展审计,为改进医院成本管理制度体系提供可靠依据,提高成本管理意识和完善成本管理机制。二是针对采购成本这个医院成本的重要组成部分开展审计,促进落实采购管理制度和严密采购管理程序。三是对成本信息实施审计,保证成本管理的基础数据真实完整,完善医院成本管理体系。总结了相关的审计重点和审计方法。

Internal Audit Department Joining the Cost Management of Hospital

Based on the status analysis of cost management in the military hospital and the development trend of internal audit,the author proposed that internal audit sector＇s joining in the health care cost control was a necessary requirement to maintain the sustainable development of hospital and itself.The author thought three major problems should be solved.Firstly,audit the cost for departments of the hospital which are basic units in hospital cost management system,in order to provide reliable references and to raise cost management awareness to further improve cost management mechanism.Secondly,audit the purchase cost,which is an important component of the overall hospital cost,to facilitate the implementation of procurement management system and the formation of a well-organized procurement management procedure.Thirdly,audit cost information to ensure that basic data concerning cost management are intact and factual,so as to improve the cost management system in hospitals.The author also summarized the relevant focuses and methods of audit.