现代医院2025，Vol.25Issue(8)：1149-1152,1163,5.DOI:10.3969/j.issn.1671-332X.2025.08.001
以监督质效提升为导向的公立医院经济责任审计规范化路径研究
Standardization paths for economic responsibility audits in public hospitals:enhancing oversight quali-ty and efficiency
摘要
Abstract
Public hospitals serve as the core pillar of the healthcare service system,and their economic responsibility au-dits exhibit dual attributes of serving public welfare and maintaining professional management.These audits are characterized by unique audit targets,extensive coverage,diverse methods,and high result utilization.This study focuses on the economic respon-sibility audits in public hospitals,aiming to enhance oversight quality and efficiency.It systematically analyzes the implementa-tion of audit timelines,the construction of evaluation systems,the application of audit methods,and the utilization of audit re-sults,revealing current challenges and development trends in auditing practices.To address these issues,we propose a standard-ized"quaternity"framework,including normalizing mid-term audits,standardizing evaluation systems,innovating digital-intelli-gent audits,and establishing closed-loop mechanisms for result utilization.This framework aims to provide new insights for advan-cing the standardization,intellectualization,and value optimization of economic responsibility audits in public hospitals,ultimate-ly improving supervisory efficacy in audits and supporting high-quality hospital development.关键词
经济责任审计/公立医院/质效提升/路径研究Key words
Economic responsibility audit/Public hospitals/Quality and efficiency improvement/Path research分类
医药卫生引用本文复制引用
尤敏,顾晨,杨柳,朱滨海..以监督质效提升为导向的公立医院经济责任审计规范化路径研究[J].现代医院,2025,25(8):1149-1152,1163,5.基金项目
江苏省卫生经济学会研究项目(JSWSJJ202517) （JSWSJJ202517）
