The Research On The Follow-up Audit In The Perspective Of County-level Public Hospital Reform

“Health care, education and pension” are of great significance for people, which are even described as the “three big mountains of expenditure” in today’s society. The phenomenon of “financial burden and the poverty caused by illness” is becoming more and more serious, which not only poses disastrous challenges for the families of patients but also hampers the social economic development in China. In recent years, “the difficulty and high cost of getting medical treatment" has become the focus of public concern in society, which leads to a new round of medical reforms. For instance, the Chinese government has drafted a series of reform policies to actively promote the reform of public hospitals according to the practical conditions in China. Besides its important role in China, the public hospital also exerts a great effect on the whole health service delivery system in China. As the main part of the medical and health care, the public hospital’s priority in deepening the medical and health system reform is to provide citizens with medical services. The reform effect will largely determine the development prospect of medical care system, which is related with the livelihood of the Chinese people of our country, as well as the health and happiness of numerous families. Therefore, audit institutions should play its role to assure the policies to be carried out and promote the complete execution and constant improvement of the state measures by organizing the auditing investigations on the implementing situation of the state major policies and the macroeconomic regulation and control.Based on the research results at home and abroad, this paper studies the reform of public hospitals. Firstly, it defines the basic concept of the public hospitals, reform of public hospitals at the county level, and policy track audit. Secondly, it illustrates the main differences between tracking audit and traditional audit. Subsequently, the deficiencies of the tracking audit in China at present stage are analyzed, and improvement suggestions for the problems are proposed. Moreover, the differences between the reform audit of public hospitals at the county level and the audit methods of traditional system in this paper are systematically expounded. Finally, case analysis on the problems in the audit cases is applied to put forward suggestions for the reform of public hospitals at the county level from the perspective of tracking audit. In the meantime, this paper analyzes the problems in the current tracking audit in details, and puts forward countermeasures for improvement, hoping to contribute to the research of follow-up audit in China.