| The goals put forward by the reform of the medical and health system continue to increase the performance audit requirements of hospitals,especially the performance audit of hospitals and medical equipment,has raised the requirements to effectively reflect the new difficulties and new problems in the reform of the public health field,promote the improvement of internal control,improve the management level,improve the system,and improve performance.Public hospital performance management is the focus of public health management,and medical equipment performance assessment is the main component of public hospital performance management.As part of public health expenditures for public hospital medical equipment,the national auditing agency should audit large medical equipment and make performance evaluations.Therefore,how to effectively manage medical equipment in public hospitals,especially large medical equipment is related to the national financial funds and whether public health resources are effectively allocated is worth studying.At present,large-scale medical equipment performance audits mainly focus on compliance and legality,and lack a scientific and complete method for performance evaluation.In this context,this study establishes a performance evaluation system for large-scale medical equipment in public hospitals by means of expert questionnaires and analytic hierarchy process,summarizes the problems existing in performance audits of large-scale medical equipment in public hospitals,and presents feasible suggestions.Taking the performance audit of large-scale medical equipment in Guangzhou A Hospital from 2014 to 2018 as a case,the data collection of large-scale medical equipment in Guangzhou A-hospital was carried out,and a quantitative audit performance evaluation was carried out.Risk,and put forward audit recommendations and opinions to provide reference for the performance audit of large medical equipment in other public hospitals. |
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