Evaluation Of Hospital Reconstruction Project Tracking Audit Effect

Therenovation project of hospital mostly adopts the completion settlement audit to achieve the goal of controlling the final project cost.Under this post-mortem audit mode,the audit department’s engineering audit performance is easy to quantify,but it neglects the variability,dynamic and systematic implementation of the whole construction project,which limits the scope and depth of the audit work of the hospital construction project,which is especially obvious in the transformation project.Tracking audits that can detect problems in a timely manner and improve the utilization rate of funds are gradually being adopted by more and more hospital infrastructure and maintenance projects.Compared with the general project,the hospital construction and maintenance project has the characteristics of not being able to carry out fully enclosed construction,special building materials requirements,non-mobility of large-scale instruments and equipment,more artificial subjective changes and frequent interference of parallel outsourcing,so the tracking audit of hospital construction project is very different from the general infrastructure project,The evaluation method of its tracking audit effect cannot be generalized with other projects.On the whole,it is of high application value to clarify the objective law of the evaluation of the audit effect of hospital reconstruction project and to find a strong and operable evaluation method to guide the tracking audit of hospital reconstruction project.Based on the theory of tracking audit and its effect evaluation,this paper analyzes and studies the tracking audit problem according to the characteristics of hospital reconstruction project,and on the basis of listening to expert opinions,constructs a preliminary index system of 15 indexes,including tracking audit intervention time,from the initial 20 indexes,and designs a questionnaire to investigate Using SPSS software to analyze 120 questionnaires effectively recovered,a total of 11 main influencing factors affecting the audit effect of the transformation project were obtained,and the index system of the evaluation of the audit effect of the hospital comprehensive Building reconstruction project was constructed.On the basis of the constructed index system,this paper adopts OWA empowerment method,the index weight was determined,and the evaluation model of hospital tracking audit was established in combination with the comprehensive evaluation method.Through the empirical study of the renovation project of the people’s comprehensive building in Yangzhou,A comprehensive score of 88.98 points,and according to this and each sub-score put forward for the Yangzhou Human Medicine complex Project tracking audit put forward 5 points of rationalization proposal:strengthen communication between all parties,get the leadership attention,accurately grasp the point of tracking audit intervention points and key links,strengthen team building,improve personnel quality,effective intervention of managers.At the same time,on the basis of grasping 6 aspects(including:fully understand the characteristics of construction projects,adapt to the construction management system,select the appropriate cost consulting units,carry out the innovation of audit methods,clarify the responsibilities of all parties involved in the project;track the scope and content of the audit throughout the process;Summed up a set of practical audit program,so those audit institutions to achieve fine and efficient management.Combining with the characteristics of hospital reconstruction project,this paper establishes an evaluation model of the effect of hospital reconstruction project tracking audit,and applies it to the actual project,and quantitatively evaluates its tracking audit effect.The empirical results show that the model can solve the problem of track audit performance evaluation of hospital reconstruction project,enrich the audit theory,expand the application scope of comprehensive evaluation method,and have certain application value for guiding the hospital reconstruction project to track the audit business.