医疗集团内部审计的需求与转型  

Discuss the Demand and Transition of Medical Group’s Internal Audit

作　　者：吴红[1] 王进[1] 金俊娇[1] 

机构地区：[1]浙江省台州医院监察审计科,浙江临海317000

出　　处：《中国卫生经济》2009年第6期71-72,共2页Chinese Health Economics

摘　　要：内部审计需求与转型是目前内审人员关注的热点问题。文章通过对医疗集团内部审计转型的必要性讨论,探讨医疗集团治理对内部审计转型客观需求,内部审计转型与发展内在需求,开拓内部控制审计、效益审计、管理审计,初步实现医疗集团内部审计转型与发展。The demand of internal audit and transition are the hot issue of the audit staff. By discussing the necessity of medical group＇s internal audit,we＇ll find the impersonality demand of fathering the internal audit＇s transition by medical group,and the inner demand of achieving transition and the development of the internal audit,exploiting internal control audit, benefit audit,management audit, initial realizing the transition and the development of medical group＇s internal audit.

关 键 词：医疗集团 内部审计 需求 转型 

分 类 号：R197.3[医药卫生—卫生事业管理] F239.4[医药卫生—公共卫生与预防医学]