Investigation And Research On The Status Of Internal Audit Of Scientific Research Funds In Beijing Sanjia Hospital

Objective:With the increase of national investment in scientific research and the rapid development of China’s health industry,the number of scientific research funds in hospitals has increased rapidly,and there have been problems and loopholes in the use of funds.It is an important issue for hospital managers that how to make scientific management of scientific research funds through internal audit.In order to solve this problem,the project started the study of this topic.This study first studied the models,methods,and effects of the audit of scientific research funds in developed countries and the internal audit of domestic and foreign hospitals,then,we conducted a survey of the status of internal audit of scientific research funds in some tertiary hospitals in Beijing,finally,according to the results of the research and investigation,the author analyzes the status quo and problems of internal audit management of hospital research funds,explores the reasons,and proposes improvement measures that are suitable for the actual situation of hospitals in China.Through this study,we will further strengthen the scientificity of the internal audit of hospital scientific research funds and identify effective ways to promote the healthy development of hospital scientific research through internal audit.Methods:1.literature research method.Research on the audit model of scientific research funded by foreign science funds and the internal audit model of domestic and foreign hospitals.2.Questionnaire survey.First of all,interview the experts in related hospital management and scientific research funds,according to the interview results of experts design the questionnaire.Afterwards,a pre-survey was conducted and the problems existing in the questionnaire were analyzed and optimized based on the survey results.Finally,survey the internal audit staff of 16 hospitals in Beijing and the head of scientific research.3.Statistical analysis.The results were recorded in excel,SPSS and other statistical tools,and analysis the results of questionnaire surveywere.Results:1.Through literature surveys,the research on audit models,methods,and effects of major scientific fund funds in foreign countries was conducted.The internal audit status of domestic and foreign hospitals was studied and the similarities and differences between domestic and foreign countries in this field were summarized.2.The internal audit of some hospitals in Beijing was investigated by questionnaire.There are two types of questionnaires,one type is for internal audit implementers,with a total of 80 questionnaires and 71 questionnaires,100%effective.The other type is for the scientific research project leader,send 160 questionnaires,collect 132 copies,the questionnaire efficiency is 100%.3.Questionnaire analysis.The questionnaire results were quantified and analyzed using Excel and SPSS 16.0.The results were analyzed and the problems reflected in the results were explored.The differences in understanding between the two groups were found.4.Through the analysis of literature and questionnaire survey findings,we found that the internal audit of the domestic hospital scientific research funds work several problems:insufficient independence is not strong,the allocation of resources,backward audit mode,low level of informatization,depth,breadth,power is not strong enough,and so on.Conclusion:Combining the current situation of hospital research funds management and questionnaire survey results,We think there are a couple of reasons:1.Hospitals lack the environment for internal audit development.;2.Insufficient internal audit motivation;3.Internal audit methods and methods need to be improved;4.The construction of audit talent team is not in place;5.The audit function is weakened and failed to realize self-appreciation.By referring to the literature research and questionnaire results,we proposed the improvement measures:1.Strengthening the independence and authority of internal audit;2.Improve audit model,;3.Strengthen the allocation of audit resources,;4.Strengthen the deterrent effect and feedback of audit results and establish an early warning mechanism;5.Establish a sound working mechanism,find breakthroughs,strengthen quality control and linkage in various fields.In the above five aspects,we put forward eighteen specific improvement measures.It is hoped that this study will promote the coordinated development of scientific and technological innovation and hospital management,establish a scientific and standardized fund internal audit model,increase the efficiency of fund use and the enthusiasm of scientific researchers,and promote the strength of hospital scientific research.