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卫生事业综合效益评价,是一项崭新的工作。关于开展这项工作的重要意义,卫生部在,《关于卫生事业综合效益评价工作的意见》中作了深刻、全面的阐述。本文从审计角度探讨卫生事业综合效益评价问题——卫生事业综合效益审计(以下简称“效益审计”)。
Evaluation of the comprehensive benefits of the health industry is a brand-new job. Regarding the significance of carrying out this work, the Ministry of Health made a profound and comprehensive exposition on “Opinions on the Evaluation of the Comprehensive Benefits of the Health Enterprise”. From the perspective of auditing, this article discusses the evaluation of the comprehensive benefits of the health industry—the audit of the comprehensive benefits of the health industry (hereinafter referred to as the “benefit audit”).