Under A New Financial Rule Of Public Institution, The Hospital Financial Auditing Research

The Investigation of Hospital Financial Auditing for New Public Institution’s FinancialPlanning Enhancing the hospital Financial Auditing is the important way for strengtheningthe inner control of public hospitals, increasing the supervision function of hospitals,enhancing the management of economy safety, increasing the guarding of operational risks,giving full play to the hospital’s commonweal and effectiveness. Investigating the hospital’sauditing work of new accounting system, is mainly focusing on investigating how todevelop the hospital’s inner financial auditing. And also finding some problems of it’s innercontrolling, giving valid information for decision makers of hospital management, makingsure the stable working of hospitals.This year, along with the issue of new Financial Rule of Public Institution, and the newAccounting Norm of Public Institution, there’s important reform for the proceeding offinancial accounting of public institution. This reform can enhance the requiring of thequality of public institution’ finical information. Through consummating the financialsystem of public institution, regulating the financial accounting of public institution,promoting the healthy development of socialist cause. Under the guiding of the mind in thenew Financial Rule of Public Institution, the Health Department made the new FinancialAccounting System of The Public Hospital. This article is manly investigating publichospitals, pay the most attention to the new Financial Rule of Public Institution. Theinnovation part is putting forward the hospital’s inner financial accounting’s intent andinner financial auditing’s auditing ways under the reform of new Financial Rule of PublicInstitution.This article firstly explained the background significant of inner auditing, examiningcurrent status and examine thinking. And then from the perspective of inner auditing,investigating the function of hospital’s financial auditing, the goal’s making of auditing,auditing plan, auditing process. under the theoretical foundation, analyzing the new and oldinstitutional reform’s intend, choosing the important facets of financial supervision, that is, selling and gathering, purchasing and paying part, especially paying attention to the threefacets of fixed assets’ auditing which was most significantly influenced by the new reform.Under the guidance of the requirement of new reform, using the auditing way of certifiedpublic accountant spa for inference, analyzing the case of third class A hospital, and alsogiving guidance for how to develop financial auditing work under the new Financial Rule ofPublic Institution.