| Medical reform,since 2009,has been a highly valued issue concerning livelihood.Public hospitals are the backbone of Chinese health system.Their reform is of uppermost priority.The State Council issued a file named “ The key tasks of deepening the medical and health system reform in 2016 ” in April 2016,which once again pushed the medical reform into the climax.Public hospital’s reform has gotten remarkable results,but there are still some problems,such as unreasonable growth in medical expenses,the hospital personnel system and pay system have shortcomings,the price of drugs and medical supplies are obviously too high and so on.Because of being of commonweal and extensive,public hospitals’ ultimate goal of their operation is to meet people’s needs for medical services,undertaking a certain degree of social responsibility.Therefore,the government needs to improve their operational efficiency and effectiveness to ensure the quality of services.Performance audit,as an effective means of government regulation,not only contributes to the improvement of the quality of medical services,but also helps to verify the effective implementation of relevant national policies.To cooperate with the “The 13 th Five-year Plan”,the Audit Office indicated In the "’13th Five-Year’ national audit work plan" that it is necessary to strengthen the audit of the medical and health fields,further support the performance audit of public hospitals.China’s performance audit of public hospitals developed with the advancement of medical reform in 2009,and with the progress of society in a step by step forward.But the performance audit work still has several week points,including weak foundation,imperfect performance audit evaluation index system,the level of performance audit’s development differs from place to place,and performance audit results announcement being not enough.China’s related audit research is not much,research of case analysis to solve the problem is less.Public hospital performance audit is still in the exploration and improvement stage.This article is linked to the newest case analysis,and to provide targeted audit recommendations on the basis of the proposed problems combined with the present situation.This paper firstly introduces the related literature review at home and abroad,and then briefly introduced the meaning,the basic characteristics,audit objective,audit contents,procedures and methods of performance audit of public hospitals.Next,this paper analyses the existing problems in the present situation,through which further verifies and analyses public hospitals performance audit’s problems and the reasons.Finally,it puts forward the following suggestions: The first one is to improve the ability of performance audit team,including adding outsourcing experts and the introduction of computer talents;Secondly,strengthen the follow-up tracking audit;Thirdly,optimize the content of performance audit,including turning to “5E” audit,strengthen the HIS system audit and policy implementation audit;Fourthly,add audit index about internal control.Fifthly,introduce the DEA.The deficiencies of this paper is behaved mainly in: Firstly,because the limitations of the scope of its data,the contents of the summary is not complete,which will affect the research results of this article;Then,this paper’s suggestions for improvement are based on the analysis of the current situation and the analysis of the case.Because of the lack of knowledge of this part,the analysis is still not perfect.In addition,due to the limitations of the case,the audited object of this paper is a public hospital of level two.Different hospitals themselves are different,the general applicability of the proposed improvement remains to be tested. |
