The Economic Responsibility Auditing Of Public Hospital In Guzhang County

The new hospital finance system started to adapt to the current health care market, strengthen financial management of public hospitals,keep public welfare and efficiency in balance. With the development of the medical and health system reform, the new medical reform policies emphasize mainly non-profit public hospitals should gradually get rid of the profit mechanism of public hospitals, enhance its external governance and internal management level, optimize the structure and layout of a series of reforms measures. County public hospital is the leading rural three-level health service network, the main force which offers the majority of the people improving medical services, and also a key connecting the rural community health service centers and urban hospitals. Increasing capital investment was provided in county-level public hospitals by state, Inversely,there are still some economic issues that break law and discipline.Always due to imperfect internal management,the misuse of funds,inadequate supervision in county public hospital and so on.Economic responsibility audit work has been carried out for many years about county public hospitals in Guzhang.But there are still many problems that restrict the smooth conduct of the audit evaluation.These thesis uses the theoretical analysis and case studies. Starting with the concept of economic responsibility audit of public hospitals,definite and sort the relevant theory and policy.Then based on the actual situation of Guzhang County People’s Hospital, the writer focused on the analysis of problems which showed in the preparation stage, the implementation stage, audit reports and follow-up stage when evaluation.Through intern experience, andit theory and communication with leaders in audit group,the writer carried out recommendations for improvements targeted in accordance with the evaluation of the audit process. It aims to provide a reference for further improvement of Guzhang County public hospital economic responsibility audit work, and strive to do something to supplement our public hospitals leading cadres of economic responsibility audit work.