公立医院内部审计数字化发展研究  

Digital transformation of internal auditing in public hospitals research on development

作　　者：陈微云[1] 洪巍 蔡海鸣 方虹[4] 张纳 CHEN Weiyun;HONG Wei;CAI Haiming;FANG Hong;ZHANG Na(Wenzhou Medical University,Wenzhou,Zhejiang Province,325000,PRC)

机构地区：[1]温州医科大学,浙江省温州市325000 [2]南通市口腔医院(南通大学附属南通口腔医院),江苏省南通市226001 [3]温州开放大学,浙江省温州市325000 [4]杭州电子科技大学,浙江省杭州市310018 [5]温州医科大学附属第二医院/温州市康复医院,浙江省温州市325000

出　　处：《中国医院》2025年第4期65-68,共4页Chinese Hospitals

基　　金：浙江省教育厅2022年度一般课题(Y202249769)。

摘　　要：数字化改革背景下,基于对浙江省公立医院的调研,了解医院内部审计数字化开展情况,并分析医院在推进审计数字化过程中的痛点、难点及原因。在内部审计资源有限的情况下,聚焦当前领导干部经济责任、工程结算、合规和风险等主要内部审计业务需求,探索审计作业流程、审计资源管理、审计数据中心和风险预警等的数字化审计,破解审计基础工作数字化薄弱和工作效率不高的困境,扩宽审计业务覆盖面,创新审计模式,实现事后审计向事前预防和事中控制转型升级,提升医院内部审计整体“智治”水平,提高审计监督效能,服务医院高质量发展。Under the backdrop of digital reform,this study investigates the implementation of digital internal auditing in public hospitals in Zhejiang Province and analyzes the challenges,difficulties,and underlying causes encountered in this process.Given the limited internal auditing resources,the study focuses on key auditing demands such as economic responsibility of hospital leadership,project settlement,compliance,and risk management.It explores digital solutions for auditing workflows,resource management,data centers,and risk warning systems to address weak digital infrastructure and low efficiency.By expanding audit coverage and innovating audit models,the study aims to shift hospital internal auditing from post-event review to proactive prevention and real-time monitoring,enhancing overall intelligent governance,improving audit supervision effectiveness,and supporting high-quality hospital development.

关 键 词：公立医院 医院审计 内部审计 数字化赋能 高质量发展 

分 类 号：R197.3[医药卫生—卫生事业管理]