Research On The Construction Of Economic Responsibility Audit Evaluation Index System For Leading Cadres In Public Hospitals

In recent years,the reform of public hospitals has become a hot spot of social concern,but in the wave of reform,public hospital fraud cases frequently occur,making the strengthening of public hospital audit requirements are more and more urgent,public hospital leading cadres of economic responsibility audit has gradually become the focus of our government audit.At present,there is a lack of a set of unified,standard and standard evaluation index system in our country’s auditing practice,which is not in line with the current actual needs,and further affects the supervision and restriction of economic responsibility auditing.With the deepening of the reform of the medical and health system,many scholars have begun to study the economic responsibility audit evaluation index system with the leading cadres of public hospitals as the audit object.However,according to the analysis,there are few indicators that can combine the particularity of public hospitals,the requirements of the new medical reform policy and the characteristics of economic responsibility audit.Therefore,the problem to be solved in this study is how to build a set of evaluation index system that can be generally applied to the economic responsibility audit practice of leading cadres in public hospitals,which can not only meet the requirements of the economic responsibility audit practice,but also conform to the actual situation of public hospitals and reflect their public welfare characteristics.First of all,based on the theory of entrusted economic responsibility relations,the immune system theory based on the theory of economic responsibility audit to practice as a starting point,reference the theory of domestic and foreign scholars research achievements,the paper analyzes the current situation of economic responsibility audit evaluation,the limitations of traditional evaluation methods,and commonly used evaluation modes of faults,sums up the necessity of constructing evaluation index system.Secondly,the principles and methods of constructing the index system in this paper are put forward,and the steps of constructing the evaluation index system are described in detail.AHP analytic hierarchy process is adopted to construct three hierarchical structure models of the target layer,the criterion layer and the scheme layer,construct a pair comparison matrix,determine the index weight and conduct comprehensive evaluation.Thirdly,the evaluation index system was designed,and finally the evaluation index system with 4 objectives,13 criteria and 35 specific indicators was formed,and the evaluation content and evaluation criteria were defined.Then,the economic responsibility audit case of President W of S hospital was verified,and the performance of the economic responsibility of the audited object was comprehensively evaluated on the basis of distinct and coherent quantitative data.Finally,the author finds that compared with the original evaluation method,the audit conclusion obtained by using the index system in this paper is more advantageous,and puts forward the possible difficulties encountered in the practical application of this system and the countermeasures to solve them,so as to provide ideas and directions for the next theoretical research and practical exploration.