公立医院领导干部经济责任审计评价指标体系研究——以甘肃省某三甲医院为例  

Evaluation Index System of Economic Responsibility Audit of Cadres in Public Hospitals——Taking the Class One Grade A Hospital in Gansu Province as an Example

作　　者：陆丽琴[1] 杨继红[1] 胡雅杰[1] LU Liqin;YANG Jihong;HU Yajie(Gansu Provincial Hospital of Traditional Chinese Medicine,Lanzhou 730050,China)

机构地区：[1]甘肃省中医院

出　　处：《现代医院》2019年第5期669-673,共5页Modern Hospitals

摘　　要：根据近年来公立医院领导干部在履行经济责任中出现的问题,梳理国内外研究成果,运用层次分析法,从遵守法律责任、财务管理责任、绩效管理责任、社会责任四个层面构建了一套完备的公立医院领导干部经济责任审计评价指标体系,并结合案例分析提出相应的建议,对今后评价公立医院领导干部经济责任履行情况具有一定的借鉴作用。Based on the problems of cadres of public hospitals in fulfilling their economic responsibilities in recent years,in this paper we constructed a complete set of economic responsibility audit for cadres of public hospitals from four aspects:abiding by legal liability,financial management responsibility,performance management responsibility and social responsibility by retrieving research results at home and abroad and using analytic hierarchy process(AHP)making an evaluation index system and the corresponding suggestions based on case analysis,which can be used for reference in evaluating the performance of economic responsibility of cadres in public hospitals in the future.

关 键 词：公立医院 经济责任审计 评价指标体系 

分 类 号：R197.32[医药卫生—卫生事业管理]