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

Economic responsibility audit comes from the special institutional background of our country,and it is a unique auditing mode that distinguishes China from other countries.In the regulations of factory directors of industrial enterprises owned by the whole people promulgated by the State Council in 1986,the economic responsibility audit of the outgoing factory directors was put forward for the first time.This is the origin of our economic responsibility audit.Examining the performance of economic responsibility of the leading cadres during their term of office through economic responsibility audit is not only conducive to strengthening the supervision to the leading cadres,but also to standardizing the operation of economic activities and improving the sustainable development of the industry.And it is also useful to prevent corruption from its source.The public hospitals are the most important part of China’s medical and health service system.Thus,strengthening the economic responsibility audit for the leading cadres has become an important part in the process of the legalization and standardization of China’s medical and health undertakings.This is also one of the demands of the current medical and health system reform in China.The key to economic responsibility audit is to make an objective,fair and accurate audit evaluation,which requires the guidance of a scientific and effective evaluation index system.Although our country has successively developed some legal principles and operational guidelines and other documents dedicated to economic responsibility audit,and in these documents the contents and procedures of economic responsibility audit of public hospitals are stipulated,there is very little about it.And there is still no unified evaluation index system.Therefore,it can not meet the actual needs of audit,and it is difficult to fully reflect the value of economic responsibility audit.The current economic responsibility audit of the leaders in public hospitals of China is usually to audit and evaluate the real situation of the financial income and expenditure of hospitals by combining relevant regulations and financial data.The audit contents were immobilized,without proper adjustment according to the requirements of the "new medical reform" policy,and the characteristics of public hospitals such as "public welfare" and "sociality" were seldom considered.At the same time,these indicators also weaken the supervision over the fulfillment of the hospital’s social responsibilities.As a result,the audit results cannot reasonably reflect the actual performance of the economic responsibilities of the leaders in their respective terms of office.The text will combine the characteristics of the hospital industry and the related requirements of the medical and health system reform to establish a set of evaluation index system accord with the requirement of economic responsibility audit,as well as meet the practical needs of the hospital auditing work.Firstly,this paper will review the relevant research and theoretical basis at home and abroad,combined with the requirements of the medical and health system reform,and make clear the contents of the economic responsibility audit of leading cadres in public hospitals that need to be controlled.Then the text will analyze the current evaluation index of the economic responsibility audit of public hospitals,and then a new set of evaluation index system will be constructed by combining the dimensions of the balanced scorecard and the evaluation content and industry characteristics of the hospital economic responsibility audit,.Next it will use the analytic hierarchy process and expert consultation method to weight the indicators and determine the scientific scoring method.Finally,the reconstructed evaluation index system is applied to an example of economic responsibility audit of the director of a public hospital named C.This paper broadens the research perspective to the public hospitals with more complicated economic business – the first-class public hospitals at three levels.We hope that this newly constructed evaluation index system can finally make more objective and fair audit evaluation through it.