CAJ | 학술논문

本文论述军队医院在内部审计方面存在的问题，指出开展内部审计的必要性，阐述更好地发挥内部审计监督和服务职能的对策措施。为强化管理、严格内控制度、堵塞漏洞、提高经济效益和社会效益，提升医院经济管理水平，加强廉政建设，提供借鉴和指导。
본문논술군대의원재내부심계방면존재적문제，지출개전내부심계적필요성，천술경호지발휘내부심계감독화복무직능적대책조시。위강화관리、엄격내공제도、도새루동、제고경제효익화사회효익，제승의원경제관리수평，가강렴정건설，제공차감화지도。
The problems were discussed in the internal audit of the military hospital .Then the necessities were pointed out to carry out internal audit , and the measures were proposed to strengthen the internal audit super-vision and service function , as it can improve the management level , strict internal control , improve the economic benefit and social benefit .