进一步加强医院法人经济责任审计的思考  

Thinking of Further Strengthening Hospital legal representatives' Economical Responsibility Audit

作　　者：高小佳[1] 

机构地区：[1]北京市卫生局审计处,北京100053

出　　处：《中国卫生经济》2012年第2期78-79,共2页Chinese Health Economics

摘　　要：医院法人经济责任审计对促进领导干部廉政建设、提高领导干部财经管理水平有重要作用。目前,医院法人经济责任审计工作已全面展开,且效果显著。但在审计业务的具体操作过程中仍有一些事项困扰着审计工作者。文章分析了当前医院法人经济责任审计应关注的重点,并在审计评价标准、经济责任界定、审计结果转化及运用等方面提出问题与解决对策。Economical responsibility audit is an important measure to enhance leaders＇financial management ability,and promote leaders＇ self-discipline,implement work duty,Hospital leaders＇ economical responsibility audit in China has been carried out for years.During this time,we have gotten glorious achievements,but there still exist some problems in practice.The paper analyzes the key points,which the current hospital leaders＇ economical responsibility audit should focus on,and discusses the problems in evaluating standard,economical responsibility affirmation and other aspects.

关 键 词：医院法人 经济责任审计 

分 类 号：R-051[医药卫生] F239.47[经济管理—会计学]