本文選題：經(jīng)濟責任審計　切入點：公立醫(yī)院　出處：《湖南大學(xué)》2016年碩士論文

【摘要】：新的醫(yī)院財務(wù)制度的實施是為了適應(yīng)當前的醫(yī)療市場,強化公立醫(yī)院的財務(wù)管理水平,讓公立醫(yī)院的公益性與效益型并重。隨著醫(yī)療衛(wèi)生體制改革的不斷深入,新的醫(yī)改政策強調(diào)公立醫(yī)院應(yīng)以公益性為主,逐步破除公立醫(yī)院的逐利機制,提升其外部治理和內(nèi)部管理水平、優(yōu)化結(jié)構(gòu)布局等一系列的改革措施�？h級公立醫(yī)院是農(nóng)村三級醫(yī)療衛(wèi)生服務(wù)網(wǎng)絡(luò)的龍頭,是為大多數(shù)群眾提高醫(yī)療服務(wù)的主力軍,是醫(yī)療服務(wù)鏈中的關(guān)鍵一環(huán),連接著鄉(xiāng)鎮(zhèn)社區(qū)衛(wèi)生服務(wù)中心與城市醫(yī)院。國家對縣級公立醫(yī)院的資金投入不斷加大,與此同時,縣級公立醫(yī)院內(nèi)部管理不完善,資金使用欠規(guī)范,監(jiān)管力度不夠等問題依然很嚴峻,出現(xiàn)了不少領(lǐng)導(dǎo)干部經(jīng)濟上違法違紀的問題。古丈縣對于公立醫(yī)院領(lǐng)導(dǎo)干部經(jīng)濟責任審計工作已開展多年,但仍存在不少問題制約著審計評價工作的順利開展。本文采用理論與案例研究相結(jié)合的方法,首先從公立醫(yī)院經(jīng)濟責任審計的概念界定出發(fā),對相關(guān)的理論基礎(chǔ)和政策制度進行了梳理。接著立足于古丈縣人民醫(yī)院的實際情況,著力分析了古丈縣人民醫(yī)院院長經(jīng)濟責任審計評價工作在準備階段、實施階段、審計報告和后續(xù)階段出現(xiàn)的問題。筆者通過結(jié)合實習(xí)經(jīng)驗、理論知識和審計單位領(lǐng)導(dǎo)的溝通,按照審計評價工作的開展流程提出了具有針對性的改進建議：加強業(yè)務(wù)培訓(xùn)和人才引進從而建立高素質(zhì)的經(jīng)濟責任審計隊伍；改進審計評價的內(nèi)容與方法,包括引入績效評價、結(jié)合各專業(yè)審計項目等；建立審計問責制度和提高審計報告透明度等。旨在為古丈縣公立醫(yī)院經(jīng)濟責任審計工作的進一步完善提供參考,力求為我國公立醫(yī)院領(lǐng)導(dǎo)干部經(jīng)濟責任審計的研究工作做一些補充。
[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.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：R197.322;F239.47

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