公立医院领导人经济责任综合评价体系构建研究  

Study on Evaluation System of Economic Responsibility Auditing in Term for the Leader of Public Hospital

作　　者：姚圣[1] 徐颂[1] YAO Sheng XU Song(Management School, China University of Mining and Technology ,Xuzhou 221116 ,China)

机构地区：[1]中国矿业大学管理学院,江苏徐州221116

出　　处：《郑州航空工业管理学院学报》2016年第5期129-136,共8页Journal of Zhengzhou University of Aeronautics

基　　金：国家自然科学基金面上项目(71572189);国家自然科学基金青年项目(71102163);中国博士后特别资助基金项目(2012T50529);中国博士后科学基金面上资助项目(2011M500977)

摘　　要：公立医院领导人经济责任审计有其特殊性,传统的经济责任审计所提供的审计证据较分散,不利于从整体上评价领导人的实际责任。从实践上看,审计评价缺乏系统性和综合性。从理论研究来看,对医院领导干部经济责任审计评价方面的研究亦严重不足,难以全面评价领导干部履职情况。因此,文章基于基础管理责任、法纪责任、绩效责任和社会责任四个层面建立较为完善的公立医院领导人经济责任审计综合评价体系,并结合X公立医院领导人的具体情况,验证了对X公立医院领导人任期经济责任履行情况的综合量化评价结果,有助于审计部门提升经济责任审计质量,全面地明确审计责任,达到理想的审计效果。Based on the existing practice of public hospital leader＇ s economic responsibility auditing, we can see that the evaluation is lack of systematicness and comprehensiveness; from the existing theoretical research, it is short of relevant research on the evaluation of public hospital leader＇ s economic responsibility auditing. This makes it difficult to evaluate the condition that the leaders fulfill their economic responsibility.Therefore, this paper carried out relevant research, and puts forward to build the evaluation index system from four aspects of basic management responsibility, law responsibility, performance responsibility and society responsibility. Takes the case of X public hospital, the paper carries on the analysis to X public hospital, and obtains the comprehensive evaluation results of the leader＇ s fulfilling economic responsibility by applying the comprehensive evaluation model to X public hospital. This research can help Auditing Department enhance the quality of economic responsibility auditing, clear the responsibility and achieve the ideal effect of the economie responsibility auditing.

关 键 词：公立医院 经济责任 审计评价 

分 类 号：F239.4[经济管理—会计学]