新医改形势下公立医院内部审计战略研究  

Internal Auditing Strategic Research of Public Hospital under the Background of New Medical Reform

作　　者：胡雅杰[1] 徐春梅[1] 王亮亮[1] 

机构地区：[1]甘肃省中医院审计处,甘肃兰州730050

出　　处：《西部中医药》2015年第11期64-67,共4页Western Journal of Traditional Chinese Medicine

摘　　要：从医院内审现状、增加医院价值、适应医院规模发展3个方面阐述新医改大背景下医院内部审计转型的必要性;分析现代内部审计的发展趋势,为构建公立医院内部审计体系提供理论指导,对公立医院进行内部论证,当前医院如何推进内部审计战略转型提出几点思考。The necessity of hospital intemal auditing transformation under the background of new medical reform is elucidated from three aspects： current state of hospital internal auditing, increasing hospital value and adjusting scale development of hospital; development of modem internal auditing is analyzed to provide theoretical guidance for the reconstruction of public hospital internal auditing system, and internal demonstration of public hospital, at the same time, the thinking about how to promote internal auditing strategic transformation in hospital is raised.

关 键 词：审计 风险管理 审计体系重构 医院 

分 类 号：R197.3[医药卫生—卫生事业管理]