内、外审相结合加强医院内部控制管理

随着我国政府对医疗事业的关注和发展,医疗机构之间的竞争日趋激烈,特别是新医改方案的制定和实施,促使医院不得不将自身的内部控制和经营管理提到议事日程上来。内部审计作为医院的监督和管理部门之一,对于改善医院内部管理、防范经营风险、实现医疗服务目标和医院的经济、社会效益都有着重要的意义和作用。运用何种方法能够在最短时间内、最大程度地加强内部审计部门的建设、发挥内部审计的职能作用,成为许多医院管理层关注的焦点。本文紧跟我国内部审计和医疗机构管理的发展趋势,通过案例分析法及对被研究对象进行直接的观察、实践和思考后,提出:在大型医疗机构的内部审计部门引入外审机构,采用内、外审相结合的审计方式,对于医疗机构在最短时间内、最大程度地加强内部审计部门建设、发挥其职能作用、提高医院内控管理水平、促进我国卫生事业规范、高效发展等方面都有着重要的现实意义。

Use Internal and External Audit Combined Audit Mode,Strengthen Internal Control Management of Hospital

With the concern of our government and the development of medical industry, the competition between medical institutions is becoming more and more fierce, especially the making and implementing of the new medical system reform scheme, the hospital will have to focus on the internal control and its management. As one of the supervision and management departments of hospital ,internal audit, have important meaning to improve the hospital internal management, risk, realize the megl. ical service, hospital economic and social benefits. To find a suitable method by which can strengthen the construction of the internal audit department, perform the function of internal audit in the shortest time, become the focus of many hospital management.Follows the development trend of China＇ s internal audit and management of medical institutions, This paper by the method of cases study and observation, thinking and practice directly on the object of the research.Draw such a conclusion： to introduce the external audit in the internal audit department audit institutions, using internal, external audit combined audit mode, which can strengthen the construction of the internal audit department, improve the performance of its functions and the internal management level of hospital in the shortest time. Also it has significance important practical meaning to promote our country＇ s health standard and efficient development.