现代医院管理制度背景下公立医院内部审计优化路径

党的十八届五中全会提出,不断深化医药卫生体制改革,建立现代医院管理制度,内部审计作为制衡决策和执行权力的"砝码",可以服务于医院治理,提高医院管理水平,对建立和完善现代医院管理制度具有重要意义。以现代医院管理制度建设需求为逻辑起点,分析公立医院内部审计发展现状,从经济制度环境、审计职责权限边界,内部审计的治理功能定位出发,分析内部审计发展存在的问题、基于委托代理理论分析其原因,中国公立医院的管理情景,探索内部审计优化路径,服务现代医院管理制度体系建设。

Optimization Path of Internal Audit in Public Hospitals Under the Background of Modern Hospital Management System

The Fifth Plenary Session of the Eighteenth Central Committee of the Communist Party of China proposed to continuously deepen the reform of the medical and health system and establish a modern hospital management system.Internal audit,as a"legal code"to check and balance decision-making and executive power,can serve hospital governance and improve hospital management.It is of great significance to improve the modern hospital management system.The article takes the construction of modern hospital management system as a logical starting point,analyzes the status quo of the development of internal audit in public hospitals,starts from the economic system environment,the boundaries of audit duties and powers,and the positioning of internal audit governance functions,analyzes the problems in the development of internal audit,the causes based on the principalagent theory and the management scenarios of Chinese public hospitals,in order to explore the optimization path of internal audit,and serve the construction of modern hospital management system.