论文部分内容阅读
伴随社会经济的发展各项基础性社会保障设施建设工作的完成以及人们对于社会保障设施依赖性的提升,公立医院的社会地位也随之提高。由于近几年一些大型公立医院的出现,使得财务审计的重要性也随之不断提升随着内部审计理念的提出,大型公立医院的财务审计工作也将因此而发生一些改变,其财务审计工作的内容和形式都将在一定程度上被改革和创新。面对这一具体情况,本文以内部审计的发展为研究视角,就该种发展情况对我国大型公立医院的内部财务审计工作进行探索。
With the completion of social and economic development of various basic social security facilities and people’s dependence on social security facilities, the social status of public hospitals has also been raised. Due to the emergence of some large-scale public hospitals in recent years, the importance of financial auditing also continues to increase. With the advent of internal auditing concept, the financial auditing work of large-scale public hospitals will also be subject to some changes. The financial auditing work Content and form will be to some extent, reform and innovation. Faced with this specific situation, this article from the perspective of the development of internal audit, to explore the internal financial audit of large public hospitals in our country.