大型公立医院财务审计探索——基于内部审计发展的视角  

Discussion on financial audit in large public hospital: in view of internal audit development

作　　者：臧芝红[1] 董立友[1] 王晓[1] 毕春梅[1] 许树强[1] 

机构地区：[1]中日友好医院

出　　处：《中国医院》2015年第1期13-15,共3页Chinese Hospitals

摘　　要：随着内部审计转型理念的提出,大型公立医院的财务审计"到底应当做什么",是困扰内部审计从业者的问题。本文以内部审计的发展历程为线索,通过对内部审计定义的深入剖析,指出大型公立医院财务审计创新的必要性,同时为财务审计工作的进一步发展提出相应的对策建议。With the development of the internal audit idea transformation,the question that the large public hospital financial audit “what should to do” is troubled by internal audit practitioners. In this paper, through the development of internal audit as a clue and the definition of internal auditing to be analyzed, the necessity of large public hospital financial audit innovation can be concluded. Finally the corresponding countermeasures and suggestions for further development of the financial audit have been put forward.

关 键 词：公立医院 财务审计 审计创新 

分 类 号：R197.322[医药卫生—卫生事业管理]