Study On The Evaluation Index System Of Economic Responsibility Audit Of Public Hospital Dean

Since the "18th National Congress" of the Communist Party of China,"anti-corruption storms" have swept through various fields,and medical corruption cases have emerged in an endless stream.Many public hospital directors have been bribed for corruption.How to curb the "corruption-seeking" and "lazy politics" behavior of the president of public hospitals?It is an effective monitoring mechanism for conducting economic responsibility audits.With the continuous deepening of China's economic and political system reform,the economic responsibility audit is gradually established and promoted as an auditing system with economic characteristics supervision with Chinese characteristics.As a kind of organization carrier established by the public hospitals in China under the government system for the purpose of realizing public medical services,under the gradual and in-depth background of the reform of the medical and health system in the new era,the economic responsibility audit of its leading cadres has gradually become the key area of China's economic responsibility audit.one.Although China has issued legal documents and application guides for economic responsibility auditing,it has regulated the contents,procedures,evaluations and application of results of public hospital economic responsibility audits.However,there is no audit of the economic responsibility of public hospital deans.The official unified standardized evaluation index system can be used as a reference to meet the actual needs and give full play to the value of economic responsibility audit.At present,most of the researches on the evaluation index system for economic responsibility audit of public hospitals in China do not combine the relevant requirements of the reform background of the new medical and health system and the public welfare characteristics of public hospitals,and the establishment of economic systems and decision-making of various economic activities.The research on the evaluation indicators of implementation,supervision and supervision is not detailed and systematic,and fails to reflect the characteristics and key areas of economic responsibility audit.Therefore,the research question in this paper is how to establish a set of economic responsibility audit evaluation index system for public hospitals that meets the requirements of economic responsibility audit and meets the characteristics and actual needs of the hospital under the background of deepening the reform of medical and health system.A public hospital is a third-class hospital in Beijing Municipality.It is a pilot unit for the Beijing Municipal Hospital Authority to conduct economic responsibility audits for leading public cadres in municipal public hospitals in 2018.This paper firstly studies the regulations and policy documents on economic responsibility audit,and clarifies the provisions of the national and higher authorities on the object,economic responsibility audit of public hospital leaders;secondly,reviewing domestic and content,evaluation,report and application of the foreign Relevant research and theoretical basis,analyze the new requirements of medical and health system reform,explain the areas and directions that the public hospital auditor's economic responsibility audit needs to pay attention to in the context of new medical reform;select indicators to construct an audit evaluation index system;Analytical method and expert consultation method to determine the final audit evaluation index system;Finally,through the selection of economic responsibility audit pilot hospital A hospital as a research case,the research evaluation index system is applied in the practice of A hospital economic responsibility audit,and compare Using the constructed indicator system to make a difference between the results of the audit evaluation and the actual evaluation results,in order to provide a reference for the theoretical research and application practice of the economic responsibility audit of the leading cadres of public hospitals.