Case Study On The Outgoing Economic Responsibility Audit Of The President Of Y University Affiliated Hospital

With the continuous deepening of the new medical system reform and further expansion of the comprehensive reform pilots of urban public hospitals,China has increasingly emphasized the public welfare characteristics of public hospitals in order to effectively protect the right of the general public to enjoy fair medical services.University affiliated hospitals are special.They undertake dual tasks,namely providing medical services and clinical teaching.And with the government ’s investment,university affiliated hospitals show the characteristics of large assets,many construction projects,extensive foreign investment cooperation and complex internal management.At the same time,university affiliated hospitals have also exposed problems such as the loss of state-owned assets and corruption caused by unreasonable medical service charges,irregular pharmaceutical procurement management,inadequate supervision of infrastructure projects,and illegal medical projects.In recent years,the development of economic responsibility audit has attracted much attention from all walks of life,in 2019,the General Office of the CPC Central Committee and General Office of the State Council make a new round of revisions of the “Regulations on Economic Responsibility Auditing of the Main Leading Cadres of the Party and the Main Leaders of State-owned Enterprises and Institutions”,since then,the development of economic responsibility auditing is becoming more and more perfect.However,at present,at present,the government and academia lack sufficient attention to the economic responsibility audit of public institutions like public hospitals.This article takes the "Case Study on The Outgoing Economic Responsibility Audit of The President of Y University Affiliated Hospital" as the title.The full text is divided into six parts to analyze the problems and causes of the outgoing economic responsibility audit of the president of Y university affiliated hospital in the aspects of project organization and implementation,evaluation of audit,application of audit results,audit talents,and put forward four suggestions for improvement:Innovating audit organization model,optimizing audit evaluation standards,strengthening the application of audit results and strengthening the construction of audit teams.The purpose is to improve the auditing requirements for the economic responsibility of the presidents of university affiliated hospitals,urge the presidents of university affiliated hospitals to implement medical reform policies and measures,promote the efficient use of public medical service resources,strengthen the establishment of modernhospital management systems,ensure the preservation and appreciation of state-owned assets,reduce the occurrence of corruption among hospital leaders provide reference significance.The main method used in this article is the combination of theoretical research and case analysis,supplemented by expert interviews.The theoretical research part summarizes the research related to economic responsibility audit and the content,evaluation,problems of public hospital economic responsibility audit.The case analysis follows the chronological order of the audit work,that is," Preparation stage--Implementation stage--Report stage--Follow-up audit stage".Issues,causes and optimization paths revolve around the implementation of audit projects,audit evaluation,application of audit results and the discussion of audit talents,in accordance with the logical sequence of "proposing problems-analyzing causes-solving problems".