研究型审计模式下公立医院重大基建项目内部跟踪审计实施路径探索  

The Internal Tracking Audit for Major Infrastructure Projects in Public Hospitals under the Research based Audit Model

作　　者：苏昱霖 舒启航 Su Yulin;Shu Qihang(Sichuan Cancer Hospital,Chengdu,Sichuan,610041,China;不详)

机构地区：[1]四川省肿瘤医院审计处,四川成都610041 [2]四川省肿瘤医院信息中心,四川成都610041

出　　处：《中国卫生经济》2024年第7期78-85,共8页Chinese Health Economics

基　　金：四川省卫生经济学会研究课题(2020SCWJA011)。

摘　　要：研究型审计是新时代对审计工作提出的新要求,旨在提高审计质效,推进审计事业高质量发展。文章在分析新形势下加强研究型审计和公立医院重大基建项目内部跟踪审计的现实必要性的基础上,探索公立医院重大基建项目内部跟踪审计在研究型审计模式下的实施路径,构建内部审计监督新模式,以期为研究型审计在公立医院内部审计工作中的推广运用提供参考。Research oriented auditing is a new requirement for auditing work in the new era,aimed at improving the quality and efficiency of auditing and promoting the high-quality development of the auditing industry.On the basis of analyzing the practi-cal necessity of strengthening research-oriented auditing and internal tracking auditing of major infrastructure projects in public hos-pitals under the new situation,it explores the implementation path of internal tracking auditing of major infrastructure projects in public hospitals under the research-oriented auditing mode,constructs a new mode of internal audit supervision,and provides reference for the promotion and application of research-oriented auditing in internal auditing work in public hospitals.

关 键 词：研究型审计 公立医院 重大基建项目 内部跟踪审计 

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]