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在新医改的背景下,我国医院审计工作应该随着社会加快发展的节奏,与时俱进,调整工作策略,重新对审计的职能进行定位,在一定程度上加强对医院经济活动的控制,以保证国有资财的完全性和完整性,也能体现公立医院的公益性。但是纵观我国公立医院的审计报告以及内部控制相关工作的现状,其中还存在一定的问题,在公立医院运营的各个环节都有缺陷。本文通过对我国公立医院审计报告以及内部控制相关工作中存在的问题进行总结,并提出了解决的策略,旨在加强我国公立医院的审计报告工作和内部控制工作。
In the context of the new medical reform, the hospital audit in our country should follow the rhythm of accelerating social development, keep pace with the times, adjust the work strategy, re-locate the audit function, to a certain extent, strengthen the control over the economic activities of the hospital to To ensure the completeness and completeness of state-owned assets can also reflect the public welfare of public hospitals. However, looking at the auditing reports of public hospitals in our country and the status quo of the related work of internal control, there are still some problems in them. All aspects of public hospital operations are flawed. This article summarizes the problems existing in the auditing reports of public hospitals in our country and related work of internal control and puts forward the strategies to solve them. The aim is to strengthen the auditing report and internal control of public hospitals in our country.