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在社会主义市场经济环境下,内部审计作为医院进行现代化管理的一种重要手段,可以对医院的财务收支、经济活动的真实、合法和效益进行独立监督审核。对医院经济管理而言,内部审计的作用是随着内部审计的内容、范围、职能的发展而逐渐扩大的。本文以内部审计为切入点,在分析内部审计在医院经济管理中的作用的基础上,重点探讨了发挥内部审计在医院经济管理中作用的策略,旨在说明医院经济管理中内部审计的重要性,以期指导实践。
In the socialist market economy, internal audit, as an important means of modernized hospital management, can conduct independent supervision and examination of the hospital’s financial revenues and expenditures, the true, legal and economic activities of the hospital. For the hospital economic management, the role of internal audit is gradually expanded with the development of the content, scope and functions of internal audit. Based on the analysis of the function of internal audit in the hospital’s economic management, this paper focuses on the strategy of utilizing internal audit in the hospital’s economic management, and aims to illustrate the importance of internal audit in the hospital’s economic management , With a view to guiding practice.