Study On Performance Audit Of Medical Scientific Research Project

The report to the 19th national congress of the communist party of China(CPC)called for a healthy China strategy.With the increasing attention of the country to the medical research work,medical research project increased rapidly,spending on research has also increased,how to effectively manage the scientific research project and research become the focus of scientific research units themselves and from all walks of life,the use of funds performance and achievements transformation become important symbol to measure and scientific research results.However,at present,there are still many problems in the performance management of scientific research project in medical research institutions,it is necessary to carry out performance audit.The performance audit of scientific research project,especially the construction of a set of performance audit evaluation indicator system with the characteristics of medical research project,has become a practical problem that needs to be studied.This paper firstly summarizes the research and application status of performance audit at home and abroad from three aspects:performance management system of scientific research project,performance audit of scientific research project,and performance audit evaluation indicator of scientific research project;Second,it analyzes the basic concepts of medical scientific research project,scientific research funds,scientific research project management and scientific research project performance audit,as well as the core contents of balanced scorecard theory and performance audit theory,and constructs the theoretical framework of medical scientific research project performance audit to build the theoretical basis for this paper;Third,through the current situation research,the main problems existing in the performance management and performance audit of medical scientific research project is analyzed,and the necessity of constructing the performance audit evaluation indicator system of scientific research project is introduced;Fourth,draw on the balanced scorecard theory,apply the whole process tracking audit theory,based on the characteristics of medical research project,a performance audit evaluation indicator system is constructed.This paper divides the evaluation indicator system into four dimensions(first-level indicators),internal control dimension,financial management dimension,social benefit dimension and learning growth dimension,and corresponding second-level indicators and third-level indicators are set respectively.Adopting Delphi expert method,a total of 16 experts were selected from the audit subject and object,that is,the party conducting the audit and the party receiving the audit,including national audit,social audit and internal audit experts.The auditees include experts from the science and technology department and the finance department of the research institutes,as well as the leaders of the research project.Through three rounds of expert surveys conducted by Delphi,4 primary indicators、11 secondary indicators、39 tertiary indicators and the weights of tertiary indicators were finally determined.At the same time,the scoring system is constructed by using wall scoring method.Finally,taking ABC scientific research project as an example,using the theoretical framework and the evaluation indicator system to audit and evaluate the project performance,and suggestions are put forward based on the evaluation results.Through the research,this paper constructs a set of performance evaluation indicator system of medical scientific research project that is in line with the actual situation of medical scientific research institutions,scientific and operable,so as to provide certain reference and reference for medical scientific research institutions to carry out the performance audit of medical scientific research project.