影响医院工程结算审计审减率的原因分析与建议  

Analysis of Factors Affecting Reduction Rate of Hospital Project Settlement Audit and Suggestions

作　　者：郭燕[1] 窦新宇 GUO Yan;DOU Xin-yu(Peking University Third Hospital)

机构地区：[1]北京大学第三医院

出　　处：《医院管理论坛》2022年第5期86-88,36,共4页Hospital Management Forum

摘　　要：目的对影响医院工程结算审计审减率的原因进行分析,探寻工程结算送审金额更准确、降低工程结算审定金额的方法,控制资金风险。方法利用散点图和Excel软件,对审减率的影响因素进行分析。结果不同采购形式、项目验收与送审时间间隔的长短和不同的造价公司进行审核,对工程结算审计审减率都会产生影响,进而影响工程结算金额。结论可采用重新设定采购金额起点、规范送审流程、利用信息化手段、委托多家造价公司等方法改进医院工程结算审计工作。Objective To analyze the factors affecting the audit reduction rate of hospital project settlement auditing,and to explore the method of making the submitted amount more accurate and reducing the audited amount,so as to control the risk of funds.Methods Scatterplot and Excel software were used to analyze the factors affecting the audit reduction rate.Results The procurement forms,the length of the time interval between project acceptance and submission and the project cost advisory companies all had an impact on audit reduction rate of settlement auditing,and then affected the project settlement amount.Conclusion The hospital project settlement auditing can be improved through resetting the starting point of procurement amount,standardizing the process of audit submission,using information technology,and entrusting multiple project cost advisory companies.

关 键 词：医院 工程结算审计 审减率 

分 类 号：R197.3[医药卫生—卫生事业管理]