| Since the1990’s, performance audit had been introduced into China, it has been widely used in the government audit, but we still haven’t form a mature theoretic system, and also don’t have to build up a set of effective evaluation indicator system, audit procedures and audit methods. Performance audit is still at the exploratory stage in our country.Public hospital invested by the government is the main body in our country medical service system, it has service, public welfare and non-profit characteristics, and public welfare is the core of the public hospitals in our country. At present, the medical disputes are always caught the attention of the whole society, public welfare of public hospitals received threats. How to evaluate public welfare of public hospital, how to improve patient satisfaction, and solve the problems of the cost of medical care, these have become the public problem.The paper build a set of evaluation indicator system of public hospital performance audit based on the patient’s perspective, and applied it to the actual audit. This paper mainly include the five parts.The first chapter mainly introduces research background, research purpose, significance and framework. The second chapter mainly introduces the relevant theories of performance audit, and the study of public hospital performance audit. The third chapter constructs evaluation indicator system of public hospital perfonnance audit in the patient-directed by means of expert consultation method and analytic hierarchy process (AHP).According to the audit goal, formulate audit procedures and indictor system constructed in the third chapter, the fourth chapter analyzes the case of Y hospital, and put forward the audit conclusion and recommendations. The fifth chapter points out the results and weakness of this article research.This paper hopes the evaluation indicator system applied to perfonnance audit of public hospital, and provides theoretical basis and practical experience for the performance audit. |
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