A Study Of Index System Of Audit Evaluationon The Economic Responsibilities Of Leaders From Public Hospitals With County Level

According to statistics of the legal daily public,only the second half of 2016,because of the leadership at all levels of public hospital corruption reached as many as 184 people,and showing the characteristics of the case collapse mode corruption;power rent-seeking penetration to drug procurement,medical equipment procurement,construction project construction etc.Public hospital system is the main component of China's medical and health services,and the county public hospital is the backbone of the three rural health service network.Its healthy development is related to the national economy and the people's livelihood.How to curb the "corruption Rent-seeking" and "lazy politics" of the leading cadres at the basic level hospitals,and establish an effective supervision mechanism? The study of this topic is not only of theoretical significance,but also of practical urgency.A good economic responsibility audit system is an important breakthrough to achieve effective supervision,but is this system successful or not? Whether to give full play to the audit of the "immune system" function? It depends directly on the audit practice for the evaluation of public hospital leading cadres economic responsibility performance index system is scientific and proper,can objectively and accurately implement leading cadres economic responsibility,of course,this is also the core problem of economic responsibility audit is.Therefore,this paper combined with the hot and difficult topic,on the basis of the audit evaluation theory and principal-agent theory,by means of investigation and analysis,summarized,mathematical model and case study,a thorough analysis of the problems and deficiencies of public hospitals in the county leading cadres of economic responsibility audit in practice,and the existing economic responsibility audit evaluation index system is targeted to improve and supplement,then put forward a construction of county leading cadres economic responsibility audit evaluation index system.By learning from the existing research literature of domestic and foreign performance audit of economic responsibility audit literature,combined with the actual situation of our county public hospital,selected some representative indexes,and using expert scoring method and AHP to calculate the index weight.In addition,taking into account the heterogeneity of public hospitals in the county departments at all levels of leadership,this paper subdivides the comprehensive index and reflect the leading cadres of "common" features "personality" characteristics of department performance indicators,in order to comprehensively evaluate the county public hospital leaders at all levels of economic responsibility.In this paper,to a certain extent,it enriches the existing literature on economic responsibility audit in China,and broadens the research perspective to the more basic and more specific County Public hospitals.In addition,this paper constructs the evaluation index system also has a certain practical reference value,not only helps to realize the effective supervision of leading cadres' economic responsibility,but also provides a scientific basis for the appointment and selection of personnel for assessment department.