论文部分内容阅读
内部审计是国家审计体系的重要组成部分。在医院内它是在医院负责人直接领导下,根据国家的财经方针、政策和地方政府制定的有关规章制度,对医院财务收支的真实、合法性及效益实行内部审计监督。其作用分为保护性作用和建设性作用两个方面。就医院内部审计而言,有一个很重要的保护性作用就是对患者利益的维护。在医院服务模式由以医疗为中心转变为以病人为中心的今天,这种保护性作用对医院经营管理显得尤为重要。 所谓内部审计对患者利益的维护,就是通过严格收费制度和结算程序,促使医院费用的合理、合法、完整准确,制止
Internal audit is an important part of the national audit system. In the hospital, under the direct leadership of the person in charge of the hospital, according to the country’s financial policies and policies and the relevant rules and regulations formulated by the local government, internal audit supervision of the hospital’s financial revenues and expenditures is implemented. Its role is divided into two aspects: protective role and constructive role. As far as hospital internal auditing is concerned, there is a very important protective role that safeguards the interests of patients. With the shift from a medical center to a patient-centered hospital service model, this protective role is particularly important for hospital management. The so-called internal audit safeguards the interests of patients by strictly charging the system and clearing procedures, prompting hospital fees to be reasonable, legal, complete, and accurate.