医院管理干部经济责任审计实践与思考  

Reflections on economic responsibility auditing to hospital managers

作　　者：霍晓霞[1] HUO Xiaoxia(Shandong Provincial Hospital,Ji′nan 250021,China)

机构地区：[1]山东省立医院,山东济南250021

出　　处：《现代医院》2021年第2期253-256,共4页Modern Hospitals

摘　　要：开展经济责任审计,对于加强干部监督、防范风险和完善内部控制具有重要意义。文章介绍某医院开展内部管理干部经济责任审计的具体做法,总结实践中取得的成效,分析存在的问题,进而提出对策建议,为完善医院内部管理干部经济责任审计工作提供借鉴与思路。It is of great significance to carry out economic responsibility auditing for strengthening supervision of managers, preventing risks and improving internal control. This paper has introduced the specific measures of economic responsibility auditing about internal managers in a hospital, summarized the results achieved in practice, analyzed the existing problems, and then put forward countermeasures and suggestions, providing references and ideas for improving the economic responsibility auditing to hospital managers.

关 键 词：医院 管理干部 经济责任审计 

分 类 号：R197.3[医药卫生—卫生事业管理] F239.47[医药卫生—公共卫生与预防医学]