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为了充分有效地提高医院经营管理中审计的利用程度,挖掘现有审计的服务能力,对医院经营管理的现状进行量化评价和分析是十分必要的,也是加强医院综合目标管理的一项重要措施。为此,笔者拟就有关这方面的问题,提出一些设想。 一、医院经营管理的审计依据。(一)法律依据。医院经营管理中审计的法律依据是指党和国家有关卫生工作的方针、政策、法令、制度和规定等书面文件,它是用来
In order to fully and effectively improve the degree of utilization of audits in hospital operations and management, and to tap the service capabilities of existing audits, it is necessary to quantitatively evaluate and analyze the current status of hospital operations management, and it is also an important measure to strengthen the comprehensive management of hospitals. For this reason, the author intends to put forward some ideas on this issue. First, the audit basis for hospital management. (a) legal basis. The legal basis of auditing in hospital operations and management refers to written documents such as guidelines, policies, statutes, systems and regulations concerning the health work of the party and the state. It is used to