Improving Research On Public Hospital Auditing System In China

With the development of science and technology,people's demand for health is growing.As an important part of medical system,the public hospitals use government finance funds.Hospital and government are the principal-agent relation.The government achieves the authority from people,so it should protect people's interests.Government has made a lot of effort in the hospital auditing.In 2006,China issued the health system internal audit regulation,saying if a medical organization's annual is revenue over 30 million or it owns more than 300 beds,it must be set up the internal audit institutions;In 2009,the new reform emphasized the separation of management system,introducing firm audit system,strengthen external oversight role.Now,the reform has entered a crucial period.On the one hand,the audit measures have been effective.On the other hand,we are facing more severe challenges.How to maximize the audit results and comprehensive utilization of resources are big problems.This article analyzes the current situation of the use of audit resources and the integration path.It mainly use the literature analysis method.After reading about the document of the hospital auditing,I compared to summarize the characteristics of different audit subjects.External audit is more professional,authoritative and independence,but the internal audit is more familiar to the hospital.In terms of the audit content,external audit focus on economic activities and internal audit focus on regulatory compliance.Through the analysis of literature and the research of current public hospital auditing situation.I propose to integrate hospital resources and improve the efficiency of the auditing.In the case of the X hospital,I analyze the X hospital auditing problems after reading the X hospital's recent audit results and report.There is a defect in the audit report of the firm;The utilization rate of the audit results is low;The internal audit effect is not obvious.The government audit results publicity opaque and so on.According to the characteristics of the three audit subjects and content and X hospital audit problems,I put forward some advice on improving the hospital auditing system:First,making full use of existing audit resources,including the integration of human resources,information resources,legal resources.Second,improving the utilization of audit results,mainly from the optimization of audit publicity system,the audit results follow-up,the establishment of three mechanisms of analysis.Third,constructing audit resource integration path,including the setting up a clear division of the audit system,pre-job training and the establishment of a post-trial analysis system.At last whether the audit mode can be institutionalized lefts thinking space.