浅谈医院经济合同审计中应注意的几个问题  

Discussion on Several Questions in the Hospital Economic Contract Audit

作　　者：臧芝红[1] 姜平[1] 张彬[1] 

机构地区：[1]中日友好医院

出　　处：《医院院长论坛-首都医科大学学报（社会科学版）》2010年第2期44-46,49,共4页Hospital Directors‘ Forum

摘　　要：随着医院各种经济活动的不断增加,经济合同已成为医院经济管理的重要方面。经济合同审计,就是对经济合同的真实性、合法性和效益性进行审核检查,分为合同签订前的审计、合同执行过程中的审计和合同执行结束前的审计。加强经济合同审计,对完善经济合同条款及内容,避免潜在的经济纠纷,落实医院内部控制制度,依法维护医院的合法权益具有重要的意义。With the increasing hospital economic activity, the economic contract has become an important aspect of hospital economic management. Economic contract audit is to check the authenticity, legality and effectiveness of the contract, and includes audit before contract, during enforcement and before the end of contract enforcement. It is important to strengthen economic contract audits, improve economic terms and content, to avoid the potential economic disputes, and implement the hospital internal control system and legally protect the hospital legitimate fight and interest.

关 键 词：医院 经济合同 审计 

分 类 号：F239.45[经济管理—会计学]