摘要
目前,医疗科研处于快速发展阶段,公立医院科研项目日益增多。内部审计作为保障科研项目规范开展、经费合理使用的关键环节,其流程与效率备受关注。本研究聚焦公立医院科研项目内部审计,深入剖析现有审计流程中存在的审计环节繁琐、信息传递不畅、审计方法落后等问题,基于流程优化理论提出建立独立审计机构、构建信息化审计平台、优化审计程序、完善审计结果运用与反馈机制等审计流程优化策略,并提出提升人员能力、完善管理制度及构建评估指标体系等配套措施,提升审计效率和效果。
At present,medical research is in a stage of rapid development,and the number of scientific research projects in public hospitals is increasing.Internal audit,as a key link to ensure the standardized implementation of scientific research projects and the rational use of funds,has attracted much attention in terms of its process and efficiency.This study focuses on the internal audit of scientific research projects in public hospitals,analyzing problems such as cumbersome audit steps,poor information transmission,and outdated audit methods in existing processes.Based on process optimization theory,it proposes strategies such as establishing independent audit institutions,building information-based audit platforms,optimizing audit procedures,and improving the application and feedback mechanism of audit results.It also suggests supporting measures including enhancing personnel capabilities,improving management systems,and building evaluation index systems to improve audit efficiency and effectiveness.
作者
倪文轩
高深甚
NI Wenxuan;GAO Shenshen(Shanghai Tenth People’s Hospital,Shanghai,200072,PRC;不详)
出处
《中国医院》
北大核心
2025年第9期71-74,共4页
Chinese Hospitals
基金
上海市卫生健康立法项目委托研究项目(05.06.24018)
上海市崇明区“可持续发展科技创新行动计划”(CKY2023-39)。
关键词
公立医院
科研项目
内部审计
流程优化
效率提升
public hospital
scientific research project
internal audit
process optimization
efficiency improvement
