新质生产力赋能公立医院内部审计高质量发展的路径研究  

Research on the Path of New Quality Productivity Facilitating the High-Quality Development of Internal Audit in Public Hospitals

作　　者：祝芳芳 肖磊[3] 陈贵梅 张海妍[1] Zhu Fangfang;Xiao Lei;Chen Guimei;Zhang Haiyan(The First Affiliated Hospital of University of Science and Technology of China(Anhui Provincial Hospital),Hefei,Anhui,230001,China;Anhui Cardiovascular Research Institute,Hefei,Anhui,230001,China;不详)

机构地区：[1]中国科学技术大学附属第一医院(安徽省立医院),安徽合肥230O01 [2]安徽省心血管病研究所,安徽合肥230001 [3]安徽省审计厅,安徽合肥230001 [4]安徽医科大学卫生管理学院,安徽合肥230001

出　　处：《中国卫生经济》2025年第3期94-98,共5页Chinese Health Economics

基　　金：中国卫生经济学会卫生健康经济管理第二十二批重点研究课题(CHEA2122040202);安徽省内部审计协会2021—2022年度内部审计科研课题(AHNSKT21-2207)。

摘　　要：新质生产力与内部审计的高质量发展是新时代背景下重要的理论与实践创新,共同构成公立医院可持续发展的关键驱动力。文章基于新质生产力与内部审计高质量发展的内涵、特征,阐述了两者双向驱动的内在逻辑,分析了当前公立医院内部审计高质量发展面临的现实挑战,并从政策引导、服务供给、资源配置、人才培育、数智联动等5个方面提出了新质生产力赋能公立医院内部审计高质量发展的实施路径。The high-quality development of new quality productivity and internal audit constitutes a significant theoretical and practical innovation under the background of the new era,jointly forming the key impetus for the sustainable development of public hospitals.Based on the connotation and characteristics of the new quality productivity and the high-quality development of internal audit,it expounds the internal logic of the two-way driving,analyzes the realistic challenges faced by the high-quality development of internal audit.Moreover,specific implementation paths are proposed from the aspects of policy guidance,service supply,resource allocation,talent cultivation,and data intelligence linkage.

关 键 词：新质生产力 高质量发展 公立医院 内部审计 路径 

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]