增值型审计在零星工程审计工作中的运用研究  

Research on the Application of Value Added Audit in Sporadic Engineering Audit Work

作　　者：龚霞 GONG Xia(The Affiliated Taizhou People's Hospital of Nanjing Medical University,Taizhou Jiangsu 225300,China)

机构地区：[1]南京医科大学附属泰州人民医院,江苏泰州225300

出　　处：《泰州职业技术学院学报》2023年第6期56-58,共3页Journal of Taizhou Polytechnic College

摘　　要：增值型内部审计是公立医院内部审计的发展方向,增值型内部审计通过为医院管理提供有价值的管理信息和审计建议,成为医院精细化管理、提高医院整体运营效率的重要组成部分。文章以增值型内部审计理念为指导,查找零星维修工程结算审计过程中出现的问题,并分析在新形势下如何提高零星维修工程项目管理的有效对策,提高审核质量与时效,降低审计风险,有效保障医院合法权益,助力公立医院高质量健康发展。Value-added internal audit is the development direction of public hospital internal audit.Through pro⁃viding valuable management information and audit suggestions for hospital management,value-added internal audit has become an important part of refined management and improving the overall operating efficiency of the hospital.Guided by the concept of value-added internal audit,this paper finds out the problems in the settlement audit process of sporadic maintenance projects,and analyzes how to improve the effective countermeasures for the management of sporadic maintenance projects under the new situation,improve the audit quality and timeli⁃ness,reduce the audit risk,effectively protect the legitimate rights and interests of hospitals,and help the highquality and healthy development of public hospitals.

关 键 词：增值型审计 数据分析 改进措施 

分 类 号：F239.45[经济管理—会计学] R197.322[经济管理—国民经济]