公立医院研究型内部审计的实践框架及路径研究——以大型医用设备绩效审计为例  

Study on the Practice Framework and Path of Research-based Internal Audit in Public Hospitals——Taking Performance Audit of Large Medical Equipment as an Example

作　　者：廖菁[1] 李竺芮 苏昱霖 LIAO Jing;LI Zhurui;SU Yulin(Sichuan Cancer Hospital,Chengdu Sichuan 610041,China;不详)

机构地区：[1]四川省肿瘤医院医学研究中心,四川省肿瘤医院·研究所,四川省癌症防治中心,电子科技大学附属肿瘤医院,四川成都610041

出　　处：《卫生经济研究》2025年第2期67-71,共5页

基　　金：四川省卫生经济学会科研课题基金资助项目“基于内控精细化的公立医院智慧财务体系建设”(2020SCWJB010)。

摘　　要：研究型审计在内部审计领域的理论和实践探索,为公立医院开展大型医用设备绩效审计提供了参考思路:审前阶段,创新审计组织方式,进行项目立项研究和审前调查,确定审计目标和审计方式;审中阶段,建立完善动态的绩效审计评价体系,强化审计质量管控;审后阶段,完成审计报告,对审计问题进行整改,以及审后复盘。The theoretical and practical exploration of research-based audit in the field of internal audit provides reference ideas for public hospitals to carry out performance audits of large medical equipment.In the pre-audit stage,it is necessary to innovate the audit organization mode,conduct project initiation research and pre-audit investigation,and determine audit objectives and audit methods.During the audit stage,it is necessary to establish a comprehensive and dynamic performance audit evaluation system,and strengthen audit quality control.In the post-audit stage,it is necessary to complete the audit report,rectify audit issues,and conduct a post-audit review.

关 键 词：研究型审计 内部审计 大型医用设备 公立医院 

分 类 号：R197.32[医药卫生—卫生事业管理] F239[医药卫生—公共卫生与预防医学]