医疗行业内部审计研究综述  

Summary of Internal Audit Research in Medical Industry

作　　者：寿纪霞[1] 李瑞华[1] 赵娟[1] 郝义彬 陈庆 SHOU Ji-xia;LI Rui-hua;ZHAO Juan(Zhengzhou People’s Hospital,Zhengzhou,450000,China)

机构地区：[1]郑州人民医院

出　　处：《中国卫生经济》2019年第8期89-92,共4页Chinese Health Economics

基　　金：河南省重点研发与推广专项(软科学)项目(192400410328)

摘　　要：通过梳理1997—2018年我国医院内部审计的研究进展,总结指出目前研究重点是通过探索新形势下内部审计职责,界定内部审计权限边界,加强内部审计风险控制,通过业审融合真正落实内部审计效果,确保审计工作在医院经济管理中发挥作用,助力医院精细化、规范化管理。Based on the literature analysis method,it introduced the internal audit progress of hospital from 1997 to 2018,pointed out that the focus of the present research was to define the boundary of internal audit authority by exploring the internal audit responsibility under the new situation,strengthening the risk control of internal audit,truly implementing the effect of internal audit through the integration of professional audit,ensuring the audit to play a role in the economic management of the hospital,and helping the hospital fine,standardized management.

关 键 词：医疗行业 内部审计 综述 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] F239[经济管理—会计学]