EPC模式下的公立医院基建项目全过程内部跟踪审计体系构建  

Construction of Whole-process Internal Follow-up Auditing System in Public Hospital Infrastructure Project Under EPC Mode

作　　者：苏昱霖 顾霞[1] 李竺芮 SU Yu-lin;GU Xia;LI Zhu-rui(Sichuan Cancer Hospital,Chengdu Sichuan 610041,China;不详)

机构地区：[1]四川省肿瘤医院,四川成都610041

出　　处：《卫生经济研究》2021年第11期55-59,共5页

基　　金：四川省卫生经济学会研究课题“EPC建设模式下的公立医院全过程内部跟踪审计体系创新研究”(2020SCWJA011)。

摘　　要：EPC模式下的公立医院基建项目全过程内部跟踪审计体系包含质量控制和管理审计两个层面。在质量控制层面,可借鉴COSO内部控制框架,从环境、风险、关键环节、信息、监督五要素出发,加强跟踪审计质量控制。在管理审计层面,可借鉴PDCA循环原理,从设计、实施、检查与评价、结果运用与改进四个维度,构建跟踪审计的闭环管理。The whole-process internal follow-up auditing system in public hospital infrastructure projects under the EPC mode includes two aspects:quality control and management auditing.In the aspect of quality control,we can learn from the COSO internal control framework to strengthen the follow-up auditing quality control from the five elements of environment,risk,key links,information and supervision.In the aspect of management auditing,we can learn from the principle of PDCA cycle to construct the closed-loop management of follow-up auditing from four dimensions of design,implementation,inspection and evaluation,application and improvement of results.

关 键 词：EPC 公立医院 全过程内部跟踪审计 质量控制 管理审计 

分 类 号：R197.32[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]