基于协同理论的公立医院内部审计建设路径分析  

Discussion on the Construction Path of Internal Audit in Public Hospitals Based on Synergy Theory

作　　者：霍晓霞 徐向昕 周金娥 杜嫣然 姜民杰 HUO Xiao-xia;XU Xiang-xin;ZHOU Jin-e(Shandong Provincial Hospital Affiliated to Shandong First Medical University,Jinan,250021,China;不详)

机构地区：[1]山东第一医科大学附属省立医院,济南250021

出　　处：《中国卫生经济》2023年第6期84-87,共4页Chinese Health Economics

基　　金：山东省社会科学规划研究项目(21CGLJ31)。

摘　　要：目的:研究公立医院内部审计建设的优化路径。方法:调查公立医院内部审计面临的问题,将协同理论应用于医院内部审计建设。结果:基于协同理论,以多方协同共建的理念共识为引领,建立公立医院审计内部主体和外部主体协同运作模式。结论:应用协同理论构建高效权威的公立医院审计监督体系,助力公立医院高质量发展。Objective:To study the optimization path of internal audit construction in public hospitals.Methods:Investigating the issues faced by hospital internal audit and applying the synergy theory to the construction of hospital internal audit.Results:A collaborative operation mode of internal and external subjects of hospital audit should be formed based on the synergy theory and led by the conceptual consensus of multi-party collaboration.Conclusion:Applying synergy theory to build an efficient and authoritative audit supervision system of public hospitals to assist hospitals in developing with high quality.

关 键 词：公立医院 内部审计 协同理论 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] F239[经济管理—会计学]