A Economic Responsibility Audit Study Of Public Hospitals

On February 9, 2015, Beijing Youth Daily published an article about《Why 16 deans of Anhui public hospital dismissed 》 by reporter Bao Xiaojing, Xu Haitao from Xinhua news agency,reading thought-provoking. There are more than 108 pieces of embezzlement and bribery case in Anhui province in 2014,which involved 123 people who are responsible for this. Among Corruption and bribery crime,22 deans from the public hospitals,almost 1/5 of the nation so many corruption problems in Anhui province alone, you can imagine the nation medical order degree of chaos. Public hospitals as the main body of China’s medical and health undertaking.Medical and health undertaking’s development have a relationship with the whole national economy and people’s livelihood, the people health, and social harmony and stability. So strengthen the rule of law to the public hospital system, is imminent.Economic responsibility audit in our country as an important system of economic supervision, after 20 years of development, has achieved some success, but it haven’t play its due role in supervision and evaluation. This article embarks from the current social hot issues, by using the basic theory of economic responsibility, performance and economic responsibility auditing at home and abroad for reference, the theoretical research results and practical experience, combining with the economic responsibility audit of XX 3 amour hospital, on the current problems existing in the public hospital economic responsibility audit carried on the thorough analysis, using the analytic hierarchy process to construct a system of economic responsibility audit evaluation of public hospitals. In evaluating public hospital perform economic responsibility at the same time, innovation points of this paper are particularly emphasized in the evaluation of the social contribution index of public hospitals. To improve economic responsibility audit recommendations are put forward.Though public hospital economic responsibility audit compared to foreign non-profit organization performance audit has yet to be perfect, from standardization road has a very long time to go. Through the study of this article tries to establish a set of effective suitable to China’s public hospital economic responsibility audit procedures and methods, establish an effective evaluation index system, objective and comprehensive evaluation of economic responsibility fulfillment situation, head of the public hospital and public hospitals social contribution, improve the efficiency and effect of public hospital economic responsibility audit, economic responsibility auditing for public hospitals have a positive reference.