Analysis Of S Hospital’s Budget Management Audit

As an important component of the health system,public hospitals shoulder the important task of protecting people’s health.In the context of the gradual reform of the medical system,hospitals must adapt to the tide of reform,face competition directly,and provide better quality public medical and health services,reflecting the public welfare nature of public hospitals serving the people.In addition,with the continuous development of society and the further improvement of the medical security system,the trend of larger and stronger public hospitals has become increasingly obvious,which brings more and more problems in business activities and financial revenue and expenditure.Then,how to reduce the corresponding systemic risks while making the hospital bigger and stronger has become particularly important.At the same time,budget management plays an important role in the development of public hospitals,and the audit of budget management has also become an indispensable part of hospital internal control.Hospital budget management audit is an important aspect of management audit and a powerful weapon for hospitals to control risks.Audit budget management to promote the rapid and stable development of hospital budget management.It can also adopt a variety of methods to reduce hospital operating costs under the premise of ensuring quality,so that the budgeting of the entire hospital and even the budgeting of specific departments can be more organized.In order to promote a more favorable development of the hospital,it can better serve the majority of patients.Therefore,in order to better adapt to the pace of hospital development and serve the reform of the medical and health system,the internal audit department of the hospital should actively explore and take the initiative to audit and supervise the whole process of budget management,and carry out internal audit work based on solving important and difficult problems.,Continuously expand the depth and breadth of internal audit supervision,make full use of audit results,implement audit rectification,and further ensure the safety of hospital funds,standardize hospital management,and improve hospital social and economic benefits.Therefore,how the internal audit department can better carry out internal audit work should become a common concern for auditors and hospital leaders.The current literature highlights the concern for internal auditing of enterprises,and few studies have put forward ideas for public hospital budget management auditing.The establishment of audit departments in public hospitals at all levels in our country has been slow to start and has a short period of time.There are no clear laws and regulations for its management system,division of powers and responsibilities,and management scope,and it is also unable to reasonably allocate personnel,fix posts and determine the number,which is good for the audit staff.Bad also lacks clear evaluation criteria.my country is a large country with a population of hundreds of millions.The actual situation and the resources that can be allocated are different from those of foreign countries.The mature systems and systems in foreign countries cannot be copied,and there are limited things that can be learned.my country’s papers and research in the field of internal auditing in public hospitals are relatively There are also fewer abroad.Nowadays,the demand for internal auditing of public hospitals in our country is becoming stronger and stronger.The country can only let the hospital auditing departments take their own path.However,some hospitals have laid a good foundation for the smooth development of internal audit work during the operation process,and provided an important reference for the internal audit of other hospitals in my country.In addition,the National Health Commission has also updated the regulations on hospital internal audit work again,established a more complete internal audit management system,clarified that relevant persons in charge should be responsible for the objectivity and authenticity of internal audit work,and also highlighted auditing.The importance of plan management.The scope of the audit should radiate the entire unit,leave no vacancies,and link the audit results with rewards and punishments.In addition,imitating the accounting system to establish an audit delegation system to set up a chief auditor to provide theoretical basis and system support for the exploration of the internal audit system of public hospitals.Therefore,this article hopes that on the basis of the existing literature,we will closely follow the spirit of the "Regulations on Internal Auditing of the Health and Family Planning System" and other documents,and try to enrich and expand the academic literature of internal auditing in public hospitals.Through the study of hospital budget management audit,it is expected to provide assistance to the internal audit work of public hospitals and provide a realistic reference for the improvement of internal audit regulations in my country’s medical system.This paper adopts the method of combining standard research and case study,taking S Hospital’s 2020 budget management audit as a case,analyzes the problems and causes of the hospital’s budget management audit,and appropriately applies the improved methods of budget management audit to In the hospital budget management audit,suggestions were put forward to strengthen hospital leaders’ attention to budget management audit,innovate budget management audit methods,improve the overall quality of hospital budget management auditors,and improve the construction of hospital budget management audit systems and mechanisms.