论文部分内容阅读
经济合同指医院在开展业务过程中为完成基建工程及环境设施修缮、设备耗材等采购及维修、信息建设及完善等工作中与合作方签订的合同或协议。基于JCI视角下需要高度关注医院经济合同管理体系的审计过程与具体实践,最终展现出内部审计“免疫系统”功能价值,为医院经济合同管理体系的健全与完善奠定坚实基础。从具体审计角度出发,在具体实践中提出几点体会。
Economic contract refers to the contract or agreement signed by the hospital with the cooperating party in the process of carrying out business in order to complete the procurement and maintenance of infrastructure projects and environmental facilities, equipment and supplies, construction and improvement of information. Based on the audit process and practice of the hospital economic contract management system that needs to pay close attention to the JCI perspective, the value of the function of internal audit “immune system ” is finally demonstrated, laying a solid foundation for the improvement and perfection of the hospital’s economic contract management system. From the specific audit point of view, put forward some experience in practice.