论文部分内容阅读
医院内审是指医院内部设置的审计机构,依照国家的法律、法规和政策对医院的财务收支及其经济效益进行审计的一种监督活动。 一、医院审计的主要内容 1、对社会效益和经济效益的审计 社会效益的审计应包括医疗技术质量、社会防疫、服务态度等方面的内容,纠正片面追求经济效益的做法,保证改革的健康发展。对经济效益的审计着眼点要结合本单位的具体情况,抓住医院管理中的薄弱环节和影响经济效益的主要因素。对影响经
The internal auditing of hospitals refers to the auditing agencies set up inside the hospital, which supervise the hospital’s financial revenues and expenditures and their economic benefits in accordance with national laws, regulations and policies. I. Main contents of the hospital audit 1. The audit of the social benefits and social benefits of the audit should include the contents of medical technology quality, social epidemic prevention, and service attitudes, correct the one-sided pursuit of economic benefits, and ensure the healthy development of reforms. . The focus of the audit on economic efficiency should be based on the specific circumstances of the unit, and grasp the weak links in the hospital management and the main factors affecting economic efficiency. The influence of