AE医院内部审计的问题及解决措施研究.docxVIP

PAGE II PAGE 12 ADDIN CNKISM.UserStyle摘要 医疗改革序幕拉开之后，公立医院综合改革试点也全部展开。近年来，卫生体制改革不断深化，医院的运行模式逐渐向规范化和科学化发展，经营自主性不断加强。与此同时，医院内部审计在适应医院经营管理标准、满足医院各方面需求、保障医院经营效益等方面发挥着重要作用。但是，医院内部审计制度的建设仍然存在许多问题。 本文通过研究AE医院的内部审计体系建设情况，具体分析AE医院内部审计工作中存在的内部审计人员老龄化严重、专业水平低、内部审计部门设置不合理、内部审计工作执行力不足、审计成果运用效果不佳、审计范围狭窄、内部审计信息化水平低等问题。剖析这些问题的形成原因，包括继续教育制度不完善、缺乏内部审计的认可度、管理者不重视内部审计工作、内部审计人员权限不足、医院缺乏相关激励制度、内部审计人员不充足、审计范围狭窄等。并针对这些原因提出了改善建议，通过设置较严格的招聘条件、完善继续教育制度两方面来提高内部审计人员素质；通过增加内部审计工作人员数量、加强医院管理者对内部审计工作的认识、赋予内部审计人员相关权限、建立独立的内部审计部门、任用有责任感的员工等方面增强内部审计工作的独立性；通过提升管理者对内部审计的重视程度、拓宽审计范围、提高内部审计信息化程度三个方面来改善医院内部审计工作的运行情况；通过完善内部审计结果运用的奖励机制、增强内部审计认可度两方面改善内部审计结果的运用情况。 关键字：内部审计；独立性；医院 Abstract After the opening of the prelude of the medical reform, the pilot projects of comprehensive reform of public hospitals have also been launched. In recent years, with the deepening of health system reform, the operation mode of hospitals has gradually developed towards standardization and scientificalization, and the management autonomy has been strengthened. At the same time, hospital internal audit plays an important role in adapting to hospital management standards, meeting all aspects of hospital needs, and ensuring hospital operating efficiency. However, there are still many problems in the construction of hospital internal audit system. By studying the construction of internal audit system in AE hospital, this paper concretely analyses the problems existing in internal audit work in AE hospital, such as serious aging of internal auditors, low professional level, unreasonable internal audit department setting, inadequate internal audit execution, poor application effect of audit results, narrow audit scope and low level of internal audit informatization. To analyze the causes of these problems, including the imperfect continuing education system, the lack of recognition of internal audit, managers do not attach importance to internal audit, internal auditors lack of authority, hospitals lack of relevant incentive syst