某三甲公立医院2018—2020年零星维修工程结算审计调查分析及对策研究  

Investigation and Analysis of Settlement Audit of Sporadic Maintenance Projects in a Top Three Public Hospital from 2018 to 2020 and Countermeasures

作　　者：祝芳芳 余平[1] 戴智敏 ZHU Fangfang;YU Ping;DAI Zhimin(Audit Office of the First Affiliated Hospital(Anhui Provincial Hospital)of University of Science and Technology of China,Hefei,Anhui Province,230001 China;Office of Anhui Institute of Cardiovascular Diseases,Hefei,Anhui Province,230001 China)

机构地区：[1]中国科学技术大学附属第一医院(安徽省立医院)审计处,安徽合肥230001 [2]安徽省心血管病研究所办公室,安徽合肥230001

出　　处：《中国卫生产业》2021年第17期99-102,共4页China Health Industry

基　　金：安徽省卫生健康软科学研究项目“十四五”期间安徽省公立医院深化医改政策研究(2020WR01001)。

摘　　要：由于医疗服务的特殊性、软硬件环境的高要求,导致每年医院基建维修投资规模不断扩大,成为医院工程审计关注的重点之一。该文以某三甲公立医院为例,对2018年1月—2020年12月份零星维修工程结算审计情况进行统计分析,剖析存在的主要问题,并从强化预算管理和成本核算、严格项目过程管理、合理编制招标文件、充分整合审计资源、提升内审人员业务能力等5个方面提出相应对策,以期持续提升审计质量和效益,助力公立医院精细化管理和高质量发展。Due to the particularity of medical services and the high requirements of the hardware and software environment,the investment scale of hospital infrastructure maintenance has been continuously expanded each year,which has become one of the focuses of hospital engineering audits.Taking a Class-A public hospital as an example,the articale conducts a statistical analysis of the settlement audit of sporadic maintenance projects from January 2018 to December 2020,analyzes the main problems,and strengthens budget management and cost accounting,strict project process management,and reasonably preparing bidding documents,fully integrating audit resources,and improving the professional capabilities of internal auditors,put forward corresponding countermeasures,with a view to continuously improving audit quality and efficiency,and assisting public hospitals with refined management and high-quality development.

关 键 词：公立医院 零星维修工程 结算审计 对策 

分 类 号：R19[医药卫生—卫生事业管理] F239.45[医药卫生—公共卫生与预防医学]