浅谈医院内部审计的职能作用  

On the Role of Hospital Internal Audit

作　　者：马岱群[1] 

机构地区：[1]桂林市中医医院,广西桂林541002

出　　处：《广西财经学院学报》2010年第3期99-100,106,共3页Journal of Guangxi University of Finance and Economics

摘　　要：医院内部审计监督作用、风险管理作用、内部控制作用、评价鉴证作用、服务目标作用五大职能作用是保障医院依法经营、规范管理、健康发展的重要手段,是加强内部控制,建立社会主义市场经济体制,构建和谐社会的必然要求。In order to keep a hospital running legally and developing well under standardized administration, an important method is to play the five significant roles of internal audit, which include the roles of supervision, risk management, internal control, evaluation, and target service. All of these roles are necessary to reinforce the internal control of a hospital, as well as to set up a socialist market economic system properly and construct a harmonious society.

关 键 词：医院 内部审计 职能作用 

分 类 号：F239.45[经济管理—会计学]