大数据背景下公立医院医疗服务审计模型构建及应用*

为构建大数据背景下公立医院医疗服务审计模型，文章以中国科学技术大学附属第一医院为样本医院，提出了审计模型设计思路，分别梳理了医疗服务价格、药品购销存、耗材购销存3类审计的相关规则和建模步骤，并应用所建模型对业务数据进行了分析处理，及时发现了医院潜在风险、业务疑点，提高了内部审计精准度、时效性以及风险预测能力，促进了医院精细化管理和高质量发展。

Construction and Application on the Medical Service Audit Model of Public Hospitals in the Context of Big Data

In order to construct the of medical service audit model of public hospitals in the context of big data, it takes the practical exploration of the First Affiliated Hospital of the University of Science and Technology of China as an example, proposes the audit model design ideas, and sorts out the rules and modeling steps related to medical service price, drug purchase and sale inventory, and consumables purchase and sale inventory, respectively. Using the above model to analyze and process business data, potential risks and business suspicions are discovered in time, improving the accuracy, timeliness and risk prediction ability of internal audit, and promoting fine management and high-quality development of the hospital.