基于管理会计视角的研究型审计嵌入公立医院精细化运营管理探析  

Research Audit Embedded in the Refined Operation Management of Public Hospitals:Based on the Perspective of Management Accounting

作　　者：范雯雯 洪学智[1] 李冬梅 肖路阳 梁仟 陈雨欣 张彦美 Fan Wenwen;Hong Xuezhi;Li Dongmei(School of Management,Beijing University of Chinese Medicine,Beijing,102488,China;不详)

机构地区：[1]北京中医药大学管理学院,北京102488 [2]中国航天科工集团七三一医院,北京100071

出　　处：《中国医院管理》2025年第5期83-86,共4页Chinese Hospital Management

基　　金：中国卫生经济学会卫生健康经济管理第二十五批重点研究课题(CHEA2425040401)。

摘　　要：以资源为导向,基于“预算、成本、绩效”重新解构医院运营管理,分析医院运营管理实践过程中的难点问题,将研究型审计引入公立医院运营管理实践。医院运营管理审计过程需强化顶层设计,创新审计范式,培养研究型审计人才,以“资源”审计为核心,将研究思维贯通审计全过程,提炼并应用审计成果,助力公立医院提质增效,实现精细化运营管理。Resource-oriented,reconstruct hospital operation and management based on“budget,cost,performance”,analyze key difficulties in the process of hospital operation and management practice,and introduce research audit into public hospital operation and management practice.The audit process of hospital operation management needs to strengthen the top-level design,innovate the audit paradigm,cultivate research-oriented audit talents,take“resource”audit as the core,integrate research thinking into the whole audit process,refine and apply audit results,help public hospitals improve quality and efficiency,and realize refined operation and management.

关 键 词：公立医院 运营管理 研究型审计 高质量发展 

分 类 号：R197.323[医药卫生—卫生事业管理]