W医院负责人经济责任审计评价指标体系研究

发布时间：2018-12-31 14:25

【摘要】：经济责任审计是具有我国特色的一种审计制度,从二十世纪八十年代开始的厂长离任经济责任审计发展至今己有三十年的历史。通过对领导干部进行任期经济责任审计来考察领导干部任职期间履行经济责任的情况,不仅有利于从源头上预防和治理腐败,也有利于提升领导干部的执政水平。随着我国经济社会的进一步发展,人们对生命健康的关注程度不断提升,医疗卫生也随之成为我们所关心的一大领域。W医院作为山西省内一所集医疗、教学、科研、急救、预防、康复保健为一体的三级甲等医院,在该地区承担着医学研究、康复保健、医疗救助等一系列重任。近年来卫计委组织审计小组针对该院负责人每年开展一次经济责任审计,但是现行的评价指标体系却存在诸如评价范围不全面、评价方法不科学、权重设置不合理、评价指标不系统等问题,已经不能与时俱进的发挥经济责任审计的作用。目前,我国己经颁发了一系列规章制度来增强公立医院经济责任审计的权威性,但在实践操作中仍未形成一套全面有效的评价指标体系。因此,为了更好地提升W医院的医疗服务质量,加强对该院负责人的经济责任考核,促进该院规范高效运作,提高该院的经营管理水平,防范医院负责人违法违纪行为的发生,为W医院建立全面、标准、系统的经济责任审计评价指标体系便提到了重要的议事日程。本文在介绍了相关理论研究和W医院负责人经济责任审计评价指标体系现状后,根据最新出台的,针对医疗机构负责人的经济责任审计评价内容,借鉴平衡计分卡的先进理念,结合层次分析法构建设计了一套适合W医院的经济责任审计评价指标体系,改善了目前W医院负责人经济责任审计评价范围不全面、评价指标不系统、评价方法不科学、权重设置不合理的局面,提高了W医院负责人经济责任审计的效率和效果,也为开展公立医院负责人经济责任审计起到了一定的借鉴作用。
[Abstract]:Economic responsibility audit is a kind of auditing system with the characteristics of our country. It has been 30 years since the departure of the factory director from the eighties of the 20th century. It is not only beneficial to prevent and control corruption at the source, but also to improve the ruling level of leading cadres by auditing the economic responsibility of leading cadres during their term of office. With the further development of our country's economy and society, people pay more and more attention to life and health, and medical and health care has also become a major field of our concern. W Hospital, as a collection of medical treatment, teaching, scientific research, and first aid in Shanxi Province, Grade 3A Hospital, which integrates prevention and rehabilitation, undertakes a series of important tasks in this area, such as medical research, rehabilitation health care, medical aid and so on. In recent years, the audit team organized by the Commission of Health and Family Planning has conducted an annual audit of economic responsibility for the head of the hospital. However, the current evaluation index system has such problems as incomplete evaluation scope, unscientific evaluation methods, unreasonable weight setting, etc. Evaluation index is not systematic, so it can not play the role of economic responsibility audit. At present, China has issued a series of rules and regulations to strengthen the authority of economic responsibility audit in public hospitals, but a comprehensive and effective evaluation index system has not been formed in practice. Therefore, in order to improve the quality of medical service in hospital W, to strengthen the examination of economic responsibility of the responsible person of the hospital, to promote the standardized and efficient operation of the hospital, to improve the management level of the hospital, and to prevent the responsible person of the hospital from violating the law and discipline, The establishment of a comprehensive, standard and systematic economic responsibility audit evaluation index system for W hospital has been put on the important agenda. After introducing the relevant theoretical research and the present situation of the evaluation index system of economic responsibility audit in W hospital, according to the newly issued evaluation content of economic responsibility audit for the heads of medical institutions, the advanced idea of balanced Scorecard is used for reference. Combined with Analytic hierarchy process (AHP), a set of economic responsibility audit evaluation index system suitable for W hospital is designed, which improves the evaluation scope of economic responsibility audit in charge of W hospital is not comprehensive, the evaluation index is not systematic, and the evaluation method is not scientific. The unreasonable setting of weight improves the efficiency and effect of economic responsibility audit in W hospital, and also plays a certain reference role in carrying out economic responsibility audit in public hospitals.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.47

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