医院财务内外审计的关系及特点  

The characteristic and relationship of internal and external hospital auditing

作　　者：戴淑杰[1] 邓英杰[1] 孔凡圣[2] 

机构地区：[1]哈尔滨医科大学附属第三医院,黑龙江哈尔滨150086 [2]黑龙江省建设银行

出　　处：《中外医学研究》2011年第23期134-135,共2页CHINESE AND FOREIGN MEDICAL RESEARCH

摘　　要：随着社会主义市场经济的发展,医疗体制改革的不断深化,医疗行业的竞争日趋激烈,多种所有制医院并存的局面正在形成。这给医院的管理模式和经营理念的变更带来了巨大的挑战,对医院内部管理体制和运行机制提出了更高的要求。充分运用审计工作职能,强化医院审计工作势在必行。Along with the development of socialist marketing economy,the reform of medical system has been gradually promoting;the competition in medical industry is becoming increasingly fierce.More and more diverse forms of ownership coexist in hospitals,which causes enormous challenge in management and operation.It sets higher requirement in internal management and operation system,and it is imperative to make full use of job function and strengthen hospital auditing work.

关 键 词：审计 医院财务收支 物价收费 

分 类 号：R197.322[医药卫生—卫生事业管理]