古丈县公立医院领导干部经济责任审计改进研究

发布时间：2018-03-26 02:43

本文选题：经济责任审计　切入点：公立医院　出处：《湖南大学》2016年硕士论文

【摘要】：新的医院财务制度的实施是为了适应当前的医疗市场,强化公立医院的财务管理水平,让公立医院的公益性与效益型并重。随着医疗卫生体制改革的不断深入,新的医改政策强调公立医院应以公益性为主,逐步破除公立医院的逐利机制,提升其外部治理和内部管理水平、优化结构布局等一系列的改革措施。县级公立医院是农村三级医疗卫生服务网络的龙头,是为大多数群众提高医疗服务的主力军,是医疗服务链中的关键一环,连接着乡镇社区卫生服务中心与城市医院。国家对县级公立医院的资金投入不断加大,与此同时,县级公立医院内部管理不完善,资金使用欠规范,监管力度不够等问题依然很严峻,出现了不少领导干部经济上违法违纪的问题。古丈县对于公立医院领导干部经济责任审计工作已开展多年,但仍存在不少问题制约着审计评价工作的顺利开展。本文采用理论与案例研究相结合的方法,首先从公立医院经济责任审计的概念界定出发,对相关的理论基础和政策制度进行了梳理。接着立足于古丈县人民医院的实际情况,着力分析了古丈县人民医院院长经济责任审计评价工作在准备阶段、实施阶段、审计报告和后续阶段出现的问题。笔者通过结合实习经验、理论知识和审计单位领导的沟通,按照审计评价工作的开展流程提出了具有针对性的改进建议：加强业务培训和人才引进从而建立高素质的经济责任审计队伍；改进审计评价的内容与方法,包括引入绩效评价、结合各专业审计项目等；建立审计问责制度和提高审计报告透明度等。旨在为古丈县公立医院经济责任审计工作的进一步完善提供参考,力求为我国公立医院领导干部经济责任审计的研究工作做一些补充。
[Abstract]:The implementation of the new hospital financial system is to adapt to the current medical market, strengthen the level of financial management in public hospitals, and let public hospitals pay equal attention to public welfare and efficiency. The new medical reform policy emphasizes that public hospitals should focus on public welfare, gradually break down the profit-seeking mechanism of public hospitals, and improve their external governance and internal management. The county level public hospitals are the main force in the rural tertiary medical and health service network, the main force in improving medical services for the majority of the masses, and a key link in the medical service chain. Connecting the township community health service center with the city hospital, the state has been increasing the capital investment to the county public hospital, at the same time, the internal management of the county level public hospital is not perfect, the fund usage is not standard, Problems such as insufficient supervision are still very severe, and many leading cadres have violated laws and disciplines economically. Guzhang County has been conducting the audit work on the economic responsibility of leading cadres in public hospitals for many years. However, there are still many problems restricting the smooth development of audit evaluation. This paper adopts the method of combining theory with case study, first of all, starting from the definition of the concept of economic responsibility audit in public hospitals, Then based on the actual situation of Guzhang County people's Hospital, it analyzes the economic responsibility audit and evaluation work of the president of Guzhang County people's Hospital in the stage of preparation and implementation. The author communicates with the leaders of the audit unit through the combination of practical experience, theoretical knowledge, and the problems arising from the audit report and the subsequent stage. According to the process of audit evaluation, some suggestions are put forward: strengthening business training and introducing talents to establish high-quality audit team of economic responsibility, improving the content and method of audit evaluation, including introducing performance evaluation. The purpose of this paper is to provide a reference for the further improvement of the economic responsibility audit work of public hospitals in Guzhang County, such as establishing the audit accountability system and improving the transparency of audit reports. Try to make some supplement to the research work of economic responsibility audit of leading cadres in public hospitals in our country.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：R197.322;F239.47

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