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随着城市公立医院改革步伐的加快,在改革公立医院管理体制、建立公立医院运行新机制、强化医保支付和监控作用、建立符合医疗行业特点的人事薪酬制度、构建各类医疗机构协同发展的服务体系、推动建立分级诊疗制度、加快推进医疗卫生信息化建设等方面都要大胆探索、积极创新。因此加强内部审计的必要性更是提上了日程。内部审计是保障医院依法经营,规范管理,健康发展的重要手段,是加强内部控制,建立社会主义市场经济体制,构建和谐社会的必然要求。随着市场经济的不断向前发展,现代内部审计的职能已从原本的查错防弊,延伸到了内部控制以及经营管理方方面面,对推进医院可持续发展显得尤其重要。
With the speeding up of reform in urban public hospitals, the reform of public hospital management system, the establishment of a new mechanism for running public hospitals, the strengthening of medical insurance payment and monitoring functions, establishment of a personnel pay system in line with the characteristics of the medical industry and the establishment of synergic services for various medical institutions System, promoting the establishment of a hierarchical system of medical treatment and treatment, and accelerating the construction of medical and health informatization, we must boldly explore and innovate actively. Therefore, the need to strengthen internal audit is even more on the agenda. Internal auditing is an important means to ensure that hospitals operate according to law, standardize their management and develop healthily. It is a necessary requirement for strengthening internal control, establishing a socialist market economic system and building a harmonious society. With the continuous development of market economy, the functions of modern internal audit have been extended from the original investigation and prevention to the internal control and management. It is especially important to promote the sustainable development of the hospital.