公立医院内部审计理念与工作思路调查分析  

Survey and Analysis of Internal Audit Concept and Work Thinking in the Public Hospital

作　　者：韩晔[1] 李三和[1] 刘颖[2] 牛巍[3] 

机构地区：[1]郑州大学第三附属医院,河南郑州450052 [2]河南省胸科医院,河南郑州450001 [3]河南省人民医院,河南郑州450001

出　　处：《中国医院管理》2014年第10期51-53,共3页Chinese Hospital Management

摘　　要：全面了解公立医院内部审计理念和工作思路现状。文章通过对河南省408家公立医院调查问卷的设计、发放和回收,利用SPSS软件对调查数据进行归类统计,深入研究实质缺陷和不足的成因。进一步阐述了创新公立医院内部审计理念的路径选择,即深刻把握内部审计理念内涵、强化制度基础审计和风险导向审计的理念、充分发挥培养财务及管理人才方面的作用及完善内部审计手册等。The current situation of the internal audit concept and work thinking of the public hospital was understood. Based on questionnaires from 408 public hospitals in Henan Province,SPSS software was used to classify statistics of the survey data,to do a further study of the causes of substantive defects and deficiencies. Path selection of the concept of internal audit public hospitals was further elaborated,i.e. a profound grasp of the concept of internal audit content,strengthening the institutional foundation audit and risk orientation audit concept,giving full play to the role of financial and management personnel and completing the internal audit manuals,etc.

关 键 词：内部审计 审计理念 制度基础 风险导向 

分 类 号：F239.45[经济管理—会计学] F239.4[经济管理—国民经济]