Performance Audit Case Analysis Of J Public Hospital

Since 2009,the reform of the medical system has become a key livelihood issue concerned by the Chinese people,and public hospitals are the backbone of the medical and health cause in our country,and its importance to the reform can be said to be pivotal.The continuous development of public hospitals in our country is to meet the medical needs of residents,which is a social responsibility and mission,therefore,the government should take necessary measures to ensure the quality of their services.In order to effectively supervise our public hospitals,the government conducts performance audit on them.It can be said that this is a necessary measure to maintain the long-term development of our public hospitals,which plays a vital role in improving the quality of medical services and implementing relevant national policies.From the "Fourteen Five" National audit work development plan released by the Audit Office,we can see that to increase the intensity of the audit of the medical industry,the performance audit of public hospitals,this is a very important subject,what is its role,what role it played in the development process of our country,what are the problems it still exists,These questions are worth our continuing thinking and exploring.At present,the performance audit of public hospitals has not been systematically studied,and it needs to be further studied.Therefore,combined with specific cases,the deficiencies of public hospital performance audit are analyzed,and on the basis of summarizing relevant problems,effective countermeasures are proposed,which is conducive to improving the effect of public hospital performance audit and promoting the orderly development of relevant institutions.This thesis will take J Public Hospital as the research object,based on the existing theoretical basis of performance audit,objectively elaborate the specific situation of performance audit,through case analysis,literature research,comparative analysis and other methods to study the performance audit of J Public Hospital,and summarize some problems in the process of the project,and on this basis,This thesis analyzes the status quo of performance auditing in Chinese public hospitals and the existing problems,and then puts forward some suggestions for improvement,in order to provide some reference cases for performance auditing in other Chinese public hospitals.The main content of this paper includes the following six aspects,the first part of the introduction,the domestic and foreign background of taking public hospitals as audit objects is described,and the main research significance is summarized,the domestic and foreign experts and scholars on the performance of public hospital audit research results are simply elaborated.The second part is the theoretical overview of public hospital performance audit,defines the concept of public hospital performance audit,introduces the characteristics,methods and theoretical basis of public hospital performance audit.It also explains the meaning and purpose of performance audit in Chinese public hospitals.Among them,the paper focuses on the analysis of its three characteristics,respectively: pay attention to the combination of financial revenue and expenditure audit and benefit audit;Pay attention to the combination of audit and audit investigation;Pay attention to the combination of traditional audit and computer audit.It also introduces the methods of data collection,analysis and evaluation of performance audit.In addition,it also makes a detailed analysis of the new public management theory,performance management theory,stakeholder theory and public policy theory,which has certain guiding significance for the later research.The third part mainly introduces the performance audit case of J public hospital,which is the core part of this paper.It first introduces the general situation and performance audit indicators of J public Hospital,and then introduces the process of carrying out the performance audit of J public Hospital.Audit methods such as literature research method,case analysis method and comparative analysis method were used to audit the economic benefits,social benefits and policy implementation of J Public Hospital,and the problems in the audit were summarized as follows: imperfect audit system,backward audit methods,limited professional ability of auditors,insufficient scientific setting of rating indicators and low conversion rate of audit results.The fourth part analyzes the existing problems of J Public Hospital,and believes that its causes are as follows: first,the understanding of performance audit lags behind;Second,the professional quality and ability of performance auditors have a certain impact on the quality of their work;Third,the audit means lag,affecting the efficiency of the audit;Fourth,the lack of scientific evaluation index reduces the quality of performance audit;Fifth,the audit rectification system is not perfect,resulting in the performance audit process is not perfect.The fifth part puts forward five suggestions to improve the performance audit of J public hospital based on the above analysis: first,optimize the performance audit environment of public hospital,establish a sound performance audit system,and improve employees’ understanding of performance audit;The second is to improve the construction of performance audit personnel team in public hospitals,attach importance to the introduction of medical professional compound talents,improve the quality of performance auditors,establish a training mechanism for performance auditors,and guarantee the training effect of professional skills;Third,improve the performance audit method,improve the audit quality,strengthen the public hospital HIS information system audit,promote the construction of hospital audit information;The fourth is to scientifically design the performance audit indicators of public hospitals,balance the hardness and softness of the performance audit indicators,adhere to the combination of quantitative and qualitative indicators;Fifth,improve the audit rectification mechanism,fully implement the performance audit evaluation,establish and improve the public hospital performance audit information disclosure mechanism and audit results tracking feedback mechanism.By analyzing the current situation of performance audit of J public hospital,this thesis puts forward several suggestions for improving the performance audit of public hospitals.This study hopes to enrich the performance audit theory of Chinese public hospitals to a certain extent,open up new ideas for improving the performance audit of Chinese public hospitals,and provide certain theoretical guidance for the performance audit practice of Chinese public hospitals.