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医院的内审工作是其内部审计机构及相关工作人员对医院具体经营活动及资金变动的合理性、真实性以及收益情况进行独立监管的行为。国家的发展不断趋向先进化,所以医院的管理者已经逐步意识到了内审环节的重要性,医院内审工作的开展对其内部运营情况的自审与自我约束有着很好的促进作用,有利于医疗机构的稳定发展。鉴于我国的医院内审工作起步较晚,且相关的规章体制还都并未完善,所以现今的内审工作也存在许多风险。下文将主要结合现今医疗机构的实际情况,对现今医疗机构内审工作当中存在的风险及相应控制策略进行探讨。
The internal auditing of a hospital is an act of independently monitoring the rationality, authenticity and profitability of the specific operating activities and funds of the hospital by its internal auditing agencies and relevant staff. The development of the country is becoming more and more advanced. Therefore, the managers of the hospital have gradually realized the importance of the internal audit. The development of the hospital internal audit plays a good role in promoting the self-examination and self-restraint of its internal operation. The steady development of medical institutions. In view of the late start of the internal audit in our hospital and the relative lack of rules and regulations, there are still many risks in the internal auditing work. The following will mainly combine the current situation of medical institutions, medical institutions in the current audit of the risks and the corresponding control strategies are discussed.