医院内部审计在医院管理中的重要性及完善对策  

Importance of Hospital Internal Audit in Hospital Management and Improvement Measures

作　　者：饶冬东[1] 林建华 邓菲 RAO Dongdong;LIN Jianhua;DENG Fei(General Affairs Department,Fujian Maternal and Child Health Hospital,Fuzhou Fujian 350001,China)

机构地区：[1]福建省妇幼保健院总务科,福建福州350001

出　　处：《中国卫生标准管理》2020年第4期10-13,共4页China Health Standard Management

摘　　要：医院内部审计作为现代医院管理中的一项重要内容,是医院为适应市场经济发展而建立的一种发挥评价和监督职能的经济管理方式,对促进医院的稳定性发展、良好运转起着重要的作用。同时,医院内部审计制度的健全与内部管理制度的完善联系密切,也决定着为广大人民群众所提供的医疗服务水平和质量。因此,医院内部审计对医院经营管理的重要性显而易见。同时,为了适应国家医药卫生体制改革的需要,不少医院原有的内部审计模式存在的弊端日益明显,不能够满足现代医院的发展需求,影响了医院的健康发展。针对医院内部审计工作在医院经营管理中的重要性以及完善对策进行探究。As an important part of modern hospital management,hospital internal audit is an economic management mode established by hospitals to play an evaluation and supervision function in order to adapt to the development of market economy.It plays an important role in promoting the stable development and good operation of hospitals.At the same time,the perfection of internal audit system in hospitals is closely related to the perfection of internal management system,which also determines the level and quality of medical services provided for the broad masses of the people.Therefore,the importance of hospital internal audit to hospital management is obvious.At the same time,in order to meet the needs of the reform of the national medical and health system,the drawbacks of the original internal audit model of many hospitals are becoming increasingly obvious,which can not meet the development needs of modern hospitals,affecting the healthy development of hospitals.This paper explores the importance of hospital internal audit in hospital management and the countermeasures to improve it.

关 键 词：医院内部审计 经营管理 重要性 完善对策 体制 改革 

分 类 号：R197[医药卫生—卫生事业管理]