Font Size: a A A

Research On The Audit Of Medical Waste Management

Posted on:2013-02-20Degree:MasterType:Thesis
Country:ChinaCandidate:M HuangFull Text:PDF
GTID:2249330395485501Subject:Accounting
Abstract/Summary:PDF Full Text Request
MEDICAL waste is hazardous waste generated by the medical andhealth institutions in the medical, prevention, care, and other relatedactivities. Ever since the State Council promulgated the "Regulations onthe Management of Medical Wastes"(2003), China has successivelypromulgated a number of relevant rules and regulations, built manymedical waste disposal centers across the country, and the management ofmedical waste has got more and more attention and specification. Butthere are still many problems.Based on the practical experience of waste management audit andenvironmental performance audit in recent years, as well as theinternational experience of medical waste management, take thesustainable development concept, the external theory and the auditimmune system theory as the theoretical guidance, this paper discussed anew field of research, which named as the audit of medical wastemanagement. Firstly, based on the status quo of China’s medical waste management, this paper illustrated the medical waste regulatory system,the construction of disposal facilities, medical institutions, medical wastemanagement and administrative supervisory duties. Secondly, on the basisof investigation, the paper studied the problems that caused by the processof medical waste management. Subsequently, by learning from advancedinternational experience of medical waste management, the writerobtained the necessity and importance to carry out medical wastemanagement audit in China. Because the government has played a veryimportant role in promoting the standardization of medical wastemanagement, and financial capital has supported the construction andoperation of medical waste disposal agency, the National Audit Office hasbecome the most suitable agency to implement the audit of medical wastemanagement. So finally the paper has built an audit framework of medicalwaste management, which contains audit objective, audit scope, auditobject, audit focus and methods and the path to achieve audit results. Thispaper has showed that the introduction of audit is a viable approach topromote the standardized management of medical waste and to implement the audit of medical waste management is an inevitable choice of China’saudit profession development.
Keywords/Search Tags:Medical Waste Management, Audit Supervision, Environmental Performance Audit, Building Audit Framework
PDF Full Text Request
Related items