摘要
随着医院发展,对外签订的经济合同不断增加。医院经济合同管理已成为医院经济管理的重要组成部分,对经济合同审计也是不可或缺的重要内容。医院经济合同审计应把握好五个关键环节:明确经济合同的审计内容及工作权限、合同签订前审计、合同执行过程审计、经济合同执行结束前的审计以及审计意见与建议。
Objective： With the hospital development, the signed foreign economic contract increased. The management of hospital economic contract has become an impolaant part of hospital economic management, which is also the important content of economic contract audit. The hospital economic contract audit check on 5 key steps to clear the audit content and work authority of economic contract; audit hefore signing the contract; audit during the contract implementation process; audit before the end of the contract implementation and audit opinions and suggestions.
出处
《中国卫生经济》
北大核心
2013年第12期110-111,共2页
Chinese Health Economics
关键词
医院
经济合同
合同审计
审计环节
hospital
economic contract
contract audit
audit step
