完善公立医院内部审计整改工作机制及探讨  

Discussion on Improvement of Internal Audit Rectification Mechanism in Public Hospitals

作　　者：蒋婷婷[1] 王进[1] 金俊娇[1] 陈琳莹 JIANG Ting-ting;WANG Jin;JIN Jun-jiao;CHEN Lin-ying(Taizhou Hospital of Zhejiang Province)

机构地区：[1]浙江省台州医院

出　　处：《医院管理论坛》2023年第3期7-10,26,共5页Hospital Management Forum

摘　　要：近年来,各级主管部门对审计整改工作的重视程度越来越高,但作为审计价值重要组成部分的内部审计整改工作在公立医院实践中的推进并不理想。针对此问题,项目组应用精益管理理念,从人员、流程、制度等维度剖析当前医院内部审计整改工作存在的问题,基于数据和事实进行根本原因分析,制定针对性改进措施,逐步构建完善的公立医院内部审计整改工作机制。项目推进半年后,医院审计工作整改成效得到了明显提升。In recent years,the competent departments at all levels have paid more and more attention to the audit rectification work,but the internal audit rectification work,as an important part of audit value,is not ideal in the practice of public hospitals.To solve this problem,the project team applied the lean management concept,analyzed the problems existing in the current hospital internal audit rectification work from personnel,process,system and other dimensions,made root cause analysis based on data and facts,formulated targeted improvement measures,and gradually built a perfect public hospital internal audit rectification working mechanism.After the project has been promoted for half a year,the rectification effect of hospital audit work has been obviously improved.

关 键 词：医院 内部审计 审计整改 

分 类 号：R197.3[医药卫生—卫生事业管理]