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1.医院内部审计应既具有独立性,又必须有各方面的配合。国家审计部门是完全独立的监督机构,医院内部审计也要在主要负责人领导下,保持自身在医院相对独立的地位。由于改革的不断深入,内审工作的对象也比过去更多样、更复杂。这就需要内部审计在保证相对独立的情况下,还要协调好各部门、其他职能部门的关系。必要时还要争取有关部门和单位的配合,以联合审计的方式开展工作。 2.加强专项审计调查,促进经济效益的提高。医院经济效益的好坏,取决于各种因素,必须从中找出影响经济效益的最
1. The internal audit of the hospital should be both independent and must have all aspects of cooperation. The national audit department is a completely independent supervisory organization. The internal audit of the hospital must also maintain its relative independence in the hospital under the leadership of the chief responsible person. As the reforms continue to deepen, the objects of internal audit work are more varied and complex than in the past. This requires internal audit to coordinate the relationship between various departments and other functional departments while ensuring relative independence. If necessary, we must also strive for the cooperation of relevant departments and units to conduct work in a joint audit manner. 2. Strengthen special audit investigations to promote economic efficiency. The quality of hospital economic benefits depends on various factors. It is necessary to find out the most influencing economic benefits.