PDCA循环模式在医院内部审计管理中应用的效果分析  

Analysis of the Effect of Applying PDCA Cycle Model in Hospital Internal Audit Management

作　　者：董光杰[1] 梅增军[2] 刘书芹[1] DONG Guangjie;MEI Zengjun;LIU Shuqin(Audit Department,Binzhou Central Hospital,Binzhou,Shandong Province,251700 China;Performance Manage-ment Office,Binzhou Central Hospital,Binzhou,Shandong Province,251700 China)

机构地区：[1]滨州市中心医院审计科,山东滨州251700 [2]滨州市中心医院绩效管理办公室,山东滨州251700

出　　处：《中国卫生产业》2024年第1期107-109,113,共4页China Health Industry

摘　　要：目的分析PDCA循环模式在医院内部审计管理中的应用效果。方法选取2021年10月—2023年9月滨州市中心医院的148名与审计工作有关的工作人员(包括其他职能部门)作为研究对象,根据PDCA循环模式在医院内部审计管理中落实的时间分为两阶段,2021年10月—2022年9月行常规管理,为常规组,2022年10月—2023年9月行PDCA循环管理,为研究组。比较两组工作质量评分、工作沉浸程度、工作人员专业能力评分。结果研究组工作质量评分、工作沉浸程度、专业能力评分均高于常规组,差异有统计学意义(P均<0.05)。结论在医院内部审计管理中,PDCA循环管理模式的实施可有效提升审计相关工作人员的专业能力,提升审计工作质量,提高审计相关工作人员的工作沉浸度。Objective To analyze the effect of applying PDCA cycle model in hospital internal audit management.Methods 148 audit-related staff(including other functional departments)who worked in the internal audit of Binzhou Central Hospital from October 2021 to September 2023 were selected as the research subjects.According to the imple-mentation time of the PDCA cycle model in the hospital's internal audit management,it is divided into two stages.From October 2021 to September 2022,regular management will be carried out,which is the regular group.From Oc-tober 2022 to September 2023,PDCA cycle management will be carried out and it will be a research group.Compare the work quality scores,work immersion levels,and staff professional ability scores of the two groups.Results The work quality score,work immersion degree and professional ability score of the research group were higher than those of the conventional group,and the differences were statistically significant(all P<0.05).Conclusion In hospital inter-nal audit management,the implementation of the PDCA cycle management model can effectively improve the profes-sional capabilities of audit-related staff,improve the quality of audit work,and enhance the work immersion of audit-related staff.

关 键 词：PDCA循环模式 医院财务管理 内部审计 工作质量 工作沉浸度 专业能力 

分 类 号：R19[医药卫生—卫生事业管理]