新形势下医院内部审计工作开展路径探索  

Exploration of hospital internal audit under the new situation

作　　者：姜赟[1] Jiang Yun(Stomatological College of Nanjing Medical University,Nanjing,Jiangsu,210029)

机构地区：[1]南京医科大学附属口腔医院,江苏南京210029

出　　处：《市场周刊》2020年第12期91-93,共3页Market Weekly

摘　　要：随着我国社会经济的高速发展和深化“医改”的不断推进,医院的运营环境及管理模式发生了较大变化,审计部门作为全面风险管理的最后一道防线,需不断探索内审工作新领域和新模式,健全内审制度充分发挥监督职能,促进医院完善治理,实现管理目标,有效促进医院健康发展.With the rapid development of China’s social economy and the deepening of "medical reform",great changes have taken place in the operating environment and management mode of hospitals.As the last line of defense for comprehensive risk management,the audit department needs to constantly explore new areas and new models of internal audit,improve the internal audit system,give full play to the supervision function,and promote the improvement of hospital governance,to achieve the management objectives and effectively promote the healthy development of the hospital.

关 键 词：医院 审计路径 内控管理 内部审计 

分 类 号：F239.45[经济管理—会计学]