加强医院内部审计 促进医院经济发展  

Strengthen Hospital Internal Audit,Promote Hospital Economic Development

作　　者：马岱群[1] 

机构地区：[1]广西桂林市中医医院审计科,广西桂林541002

出　　处：《广西财经学院学报》2010年第4期109-111,共3页Journal of Guangxi University of Finance and Economics

摘　　要：随着医疗卫生事业改革的不断深入,内部审计在医院经济发展中的作用逐步得到重视,但内部审计工作的开展还存在一些制约因素,其作用得不到充分的发挥。通过对内部审计在医院管理中的作用进行探讨,并针对制约内部审计作用发挥的因素提出解决问题的对策。With the deepening of medical treatment and public health system reform,the role of internal audit in hospital economic development has been attached importance gradually.But the internal audit work can not fully play its role due to the existence of some restricting factors.By discussing the role of internal audit in hospital management,this article proposed solutions against the restricting factors.

关 键 词：医院内部审计 医院经济 制约因素 医院管理 

分 类 号：F239.42[经济管理—会计学]