摘要
在阐明了国家审计、社会审计和内部审计形成合力是党和国家战略决策的基础上,进一步明确国家审计、社会审计和内部审计的职能定位,探索三种审计的各自优势与局限以及形成合力的可行性、必要性,再通过国家卫生健康系统的相关实践,最终提出构建国家审计、社会审计和内部审计合力机制的建议。
Given the clarifications that the three-joint-force of national,social and internal audit is the strategic decision of the CPC and the government,it further position the functional role of three audit organizations,analyzes the strengths and limitations respectively to find the feasibility and necessity of the joint modes,based on the practices concerned happened in the National Health Care System,finally outlines the joint force mechanism with specific suggestions provided.
作者
张丽艳
樊挚敏
ZHANG Li-yan;FAN Zhi-min(Peking Union Medical College of Chinese Academy of Medicial Sciences,Beijing,100730,China;不详)
出处
《中国卫生经济》
北大核心
2020年第4期87-89,共3页
Chinese Health Economics
