摘要
随着市场经济的快速发展和卫生体制改革的不断深化,为适应现代化医院管理的要求,需要建立更加完善的内部审计制度,实行更加强有力的审计监督,保证法人治理运行机制的建立和国有资产的保值增值。"市场经济越发达,内审监督越重要"。内部审计要认真贯彻"全面审计,重点突出"的指导方针,与时俱进,勇于创新。内审工作要由以往的监督职能型向管理服务型转变,在维护单位合法权益、改善内部管理、提高经效益、促进医院健康快速发展等方面发挥积极作用。
With the rapid development of the market economy and the deepening of healthcare system reform, in accordance with the requirement of modern hospital management, the hospital needs to establish a more perfect system of internal audit and implement more robust audit supervision, to ensure the establishment of corporate governance system and make state assets to maintain and increase value. ＂The more developed is market economy, the more important is internal audit＂. Internal audit should insist on the guideline of ＂comprehensive audit and priorities intensified＂, keep pace with the times and have the courage to innovate. Internal audit work should shift to management service from oversight function, and play an active role in safeguarding the legitimate interests of the unit, improving the internal management, increasing the economic efficiency and promoting the sound and rapid development of hospital.
关键词
医院审计
创新模式
重要性
对策
Hospital Audit
Innovation Model
Importance
Countermeasures
