现代医院管理
現代醫院管理
현대의원관리
MODERN HOSPITAL MANAGEMENT
2015年
3期
26-30
,共5页
公立医院%审计%文献分析法%注册会计师%监管%内部审计%法人机制
公立醫院%審計%文獻分析法%註冊會計師%鑑管%內部審計%法人機製
공립의원%심계%문헌분석법%주책회계사%감관%내부심계%법인궤제
public hospital%audit%literature analysis%Certified Public Accountant%supervision and management%internal audit%mechanism of legal person
公立医院是我国医疗机构的支柱主体，审计监管为提高公立医院服务效率提供重要保障。笔者通过对公立医院审计相关文献进行描述性统计和内容分析，得出当前我国公立医院的审计主体框架现状为：国家审计是外部监管的核心力量、注册会计师（ CPA）审计是外部监管的重要补充、内部审计在内部监管中定位不明确。未来研究的重点是：CPA审计中引入社会利益相关者、构建法人治理机制、制定内部审计指引和建立内部审计人员培训制度。
公立醫院是我國醫療機構的支柱主體，審計鑑管為提高公立醫院服務效率提供重要保障。筆者通過對公立醫院審計相關文獻進行描述性統計和內容分析，得齣噹前我國公立醫院的審計主體框架現狀為：國傢審計是外部鑑管的覈心力量、註冊會計師（ CPA）審計是外部鑑管的重要補充、內部審計在內部鑑管中定位不明確。未來研究的重點是：CPA審計中引入社會利益相關者、構建法人治理機製、製定內部審計指引和建立內部審計人員培訓製度。
공립의원시아국의료궤구적지주주체，심계감관위제고공립의원복무효솔제공중요보장。필자통과대공립의원심계상관문헌진행묘술성통계화내용분석，득출당전아국공립의원적심계주체광가현상위：국가심계시외부감관적핵심역량、주책회계사（ CPA）심계시외부감관적중요보충、내부심계재내부감관중정위불명학。미래연구적중점시：CPA심계중인입사회이익상관자、구건법인치리궤제、제정내부심계지인화건립내부심계인원배훈제도。
Public hospital is the main supporting body of China medical institution. Audit,supervision and manage-ment act as the important guarantee in improving service efficiency of public hospital. The author makes the descriptive and statistical analysis on the literature related to auditing,and finds the current situation of the main framework of the audit in public hospitals. State audit is the core power of external supervision and management,CPA audit is the important supple-ment of external supervision and management,while internal audit is not clearly located in the internal supervision and management. The future points of research include:introducing social stakeholders in APA audit,establishing governance mechanism by legal person,formulating the systems of internal audit guidance and the training for internal auditors.
