医院内部审计部门参与成本管理探讨.pdfVIP

解放军医院管理杂志 2010 年 4 月 30 日第 17 卷第 4 期 Hosp Admin J Chin PLA , VoL 17 , Nι4 ， Apri130 , 2010 .371 ? 医院内部审计部门参与成本管理探讨 李兵 (海军总医院院务部审计办公室，北京 10∞48) [摘 要] 本文根据军队医院成本管理的现状和内部审计的发展趋势，提出内部审计部门参与医疗成本控制是保持医 院和自身可持续发展的必然要求。应着重解决三个突出问题:一是针对科室成本这个医院成本管理体系的基础单元开展审 计，为改进医院成本管理制度体系提供可靠依据，提高成本管理意识和完善成本管理机制。二是针对采购成本这个医院成本 的重要组成部分开展审计，促进落实采购管理制度和严密采购管理程序。三是对成本信息实施审计，保证成本管理的基础数 据真实完整，完善医院成本管理体系。总结了相关的审计重点和审计方法。 [关键词] 医院;成本;管理 [中图分类号] R 197.32 [文献标识码] A [文章编号] 1 ∞8 -9985(2010)04 -0371 -02 Intemal Audit Department Joining the Cost Management of Hospital LI Bing (Audit office , Department of Hospital A何airs ， Navy General Hospital of PLA , Beijing 1 ∞048) [ Abstract] ?ased on the status analysis of cost management in the military hospital and the development trend of intemal audit , the author proposed that intemal audit sectors joining in the health care cost control was a necessaηrequirement to maintain the sustainable development of hospital and itself. 四le author thought three major probJems shouJd be soJved. FirsùY , audit Ihe cost for departments of the hospital which are basíc units in hospital cost management system , in order to províde reliabJe references and to raise cost management awarenessωfurther improve cost management mechanism. Secondly , audit the purchase cost , which is an important component of the overall hospital cost , to íacilitate the implementation of procurement management system and the formation of a well - organized procurement management procedure. 币Iirdly ， audit cost informalion to ensure that basic data concem? ing cost management are intact and factual , so as to improve the cost management system in hospitals. The author also summarized the relevant focuses and methods of audít. [Key words] hospital ; cost; management Hosp Admín J Chin PLA ,2010 ,17(4) :371 -372. 加强