公立医院研究型内部审计体系构建研究  

Research on the Construction of Research Based Internal Audit System in Public Hospitals

作　　者：苏昱霖 舒启航 Su Yulin;Shu Qihang(Department of Audit Office,Sichuan Cancer Hospital&Institute,University of Electronic Science and Technology of China,Chengdu,Sichuan,610041,China;不详)

机构地区：[1]四川省肿瘤医院·研究所,电子科技大学附属肿瘤医院审计处,四川成都610041 [2]四川省肿瘤医院·研究所,电子科技大学附属肿瘤医院信息中心,四川成都610041

出　　处：《中国卫生经济》2025年第2期101-108,共8页Chinese Health Economics

基　　金：四川省卫生经济学会项目(2020SCWJA011)。

摘　　要：研究型审计是新时代对审计工作提出的新要求,对公立医院内部审计而言,具有重要的指导意义。文章首先对现有研究型审计文献进行梳理,归纳研究型审计提出的背景与要求,总结和分析开展研究型内部审计的必要性与现状,再结合公立医院内部审计的特点,从理论与实践层面探索公立医院研究型内部审计体系的构建,以期为公立医院常态化地运用研究型审计模式开展内部审计工作提供参考思路。Research based auditing is a new requirement for auditing work in the new era,which has important guiding signifi-cance for internal auditing of public hospitals.It reviews the existing literature on research-based auditing,summarizes the back-ground and requirements of research-based auditing,and analyzes the necessity and current situation of conducting research-based in-ternal auditing.Based on the characteristics of internal auditing in public hospitals,it explores the construction of a research-based in-ternal auditing system in public hospitals from both theoretical and practical perspectives,in order to provide reference ideas for pub-lic hospitals to regularly use research-based auditing models to carry out internal auditing work.

关 键 词：研究型审计 公立医院 内部审计 体系构建 

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]