研究型审计在公立医院多院区基建工程管理中的探索与实践  

Exploration and practice of research-based audit in the management of multi-campus infrastructure projects in public hospitals

作　　者：张纳 陈微云[2] Zhang Na;Chen Weiyun(Audit Department of the Second Affiliated Hospital,Wenzhou Medical University,Wenzhou 325035,China;Audit Department,Wenzhou Medical University,Wenzhou 325035,China)

机构地区：[1]温州医科大学附属第二医院审计处,温州325035 [2]温州医科大学审计处,温州325035

出　　处：《中华医院管理杂志》2023年第6期426-430,共5页Chinese Journal of Hospital Administration

基　　金：浙江省教育厅一般科研项目(Y202249769);浙江省审计厅2022至2023年度一般审计科研课题(202204169)。

摘　　要：做好多院区基建工程内部审计监督,更好服务于医院战略发展,是增强公立医院经济运行水平和能力的重要抓手。自2021年开始,某公立医院将研究型审计运用于多院区基建工程的审计中,在审前阶段以"两统筹"方式制定审计方案,厘清审计对象的权责边界;在审中阶段通过智能预警提前聚焦审计重点,通过在线实时审计作业系统完善审计全程指导和质量控制;在审后阶段聚焦问题解决,提炼审计成果并发挥建设性作用。作者介绍了该医院的实践并通过案例分析进一步说明具体应用方法和取得的成效,可为多院区基建工程内部审计提供参考。Internal auditing for infrastructure projects carried at multi-campuses of a hospital to support hospital strategic growth,is a crucial means in raising the business performance and capacity.A public hospital made a research-based audit to examine infrastructure projects across multi-campuses since 2021.At the pre-trial stage,the audit plan was created in a"two-coordination"manner to define the scope of authority and responsibility of audit objectives;at the in-trial stage,audit priorities were focused on in advance through intelligent early warning,and full-course audit guidance and quality control was made through online real-time audit operation system;at the post-trial stage,efforts were focused on resolving problems,summarizing audit findings.The authors introduced the practice of the hospital and further explained the specific application methods and achievements through case analysis,providing reference for internal audit of infrastructure projects in multi-campus hospitals,for reference in likewise internal auditing.

关 键 词：医院 公立 研究型审计 多院区 基建工程 案例分析 

分 类 号：R197.322[医药卫生—卫生事业管理]