医院内部审计存在的问题与优化路径研究  

Research on the Problems and Optimization Paths of Hospital Internal Audit

作　　者：罗京红[1] LUO Jing-hong(The First Hospital of Hebei Medical University)

机构地区：[1]河北医科大学第一医院

出　　处：《当代会计》2023年第16期103-105,共3页Contemporary Accounting

摘　　要：进入新时代,医院要将高质量发展理念融入各管理环节。随着社会发展和医疗改革深入推进,医院内部审计在提高医疗服务质量、保障患者权益、促进医院管理水平提高等方面发挥着越来越重要的作用。探讨了医院内部审计的价值,分析了医院内部审计存在的问题,提出了相应的内部审计优化路径。In the new era,hospitals are required to integrate the concept of high-quality development into various management processes.With the deepening of social development and healthcare reform,internal auditing within hospitals plays an increasingly vital role in enhancing the quality of medical services,safeguarding patient rights,and promoting the improvement of hospital management.This paper discusses the value of hospital internal audit,analyzes the existing problems of hospital internal audit,and proposes the corresponding internal audit optimization path.

关 键 词：内部审计 医院 审计制度 审计程序 

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]