Research On Audit Collaboration Of Public Hospitals In China

Under the existing medical system,public hospitals have concentrated most of the medical resources and provided major medical services.The efficiency of public hospitals in 2006,the state issued the "Internal Audit Regulations of the Health System",which again clarified that medical institutions of a certain size should set up internal audit departments to standardize revenue and expenditure management;in 2009,the new medical reform was launched,and "separation of management and administration" was recommended.And gradually update the social audit so that the social audit is added to the medical audit system.In 2015,the State Council proposed "strengthening the integration and integration of audit resources,avoiding repeated audits,and enhancing supervision" to improve the audit mechanism and strengthen supervision,which basically formed a "troika" for public hospital audits,that is,government audits as prosecution,Social audit and internal audit are complementary audit systems.However,since the establishment of government audit,there has been the question of "heavy audit tasks,many departments,and few personnel".The audit scope and audit frequency are affected.The development of internal audit and social audit Can the joining of different companies complement each other and give full play to their synergistic advantages?Here,through theoretical analysis and case studies,we will study the synergies between existing public hospital audit institutions.This article expands on the basis of consulting a large number of documents and the practice of auditing X hospitals,combing the development path of local public hospital auditing from the perspective of system changes,briefly describing the current status of domestic public hospital auditing,and incorporating new public management Theoretical analysis of the motivation for dating social audits in the development of public hospital audits.Based on the principal-agent theory,it analyzes the multiple principal-agent relationships in public hospital audits.It uses collaborative governance theory to analyze the audits composed of government audits,internal audits,and social audits.The synergistic governance effect brought by the supervision mechanism.This paper analyzes the internal consistency and differences between different audit entities through the case of dating X Hospital,and proposes the necessity and necessity of collaboration among audit entities;the audit is considered from three aspects of economic benefits,policy implementation and social benefits The influence of the coordination between the main bodies on the X hospital,and found problems from it.In response to these problems,it proposes suggestions for improving the coordination of public hospital audit systems.Through the research of this paper,it is found that the audit of public hospitals has undergone a change from a single subject to multi-agent coordination This change is conducive to the improvement of public hospital audit efficiency and effectiveness.At the same time,all audit entities should fully cooperate and cooperate with each other to overcome their own inherent limitations,fully integrate existing audit resources,and improve audit efficiency.