| The Ministry of Health,P.R.China(Now the NHFPC.China)issued on the instructions of public hospitals' reform in Jul,2010.Many of requirements and determination of the reform of the public hospital system has attracted wide attention.The terms of the reform point out public hospital's internal audit department need to be perfect.Strengthen the external and internal audit oversight of public hospitals.As an important part of hospital governance,internal audit is an significant tool to strengthen hospital's internal management,mproving operating mechanisms.Hospital internal audit is also an opportunity for reform in the process of deepening hospital system reform.Improving the internal audit system of affiliated hospitals,which can improve the internal control and governance process of the affiliated hospitals.And enhance the public hospitals' medical service ability and reflect the social public welfare.So,the revolution of internal audit from the top can be done.In the process of public hospital system reform,it's internal audit also ushered in the opportunity for reform.At present,the number of affiliated hospitals accounts for about 30% of China's tertiary hospitals.Third-level grade-A affiliated hospitals account for about 20% of China's Third-level grade-A hospitals.81 of the top 100 hospitals are affiliated hospital in China.Affiliated hospitals have an important position including size,medical services,scientific research ability etc.Because mixed the administration,supervision relationship of the Ministry of Education,universities,NHFPC,resulting in affiliated hospitals' s ownership are complex,financial chaos,regulatory difficulties and other ills.The profitability of the affiliated hospital also makes a lot of social Criticis,so the key point of reform and focus is affiliated hospital.Therefore,the responsible departments should actively explore the reform of the institutional system of affiliated hospitals.However,the internal audit department of affiliated hospitals are obviously lack of abundant research.Many researches level is not high,and single-case study about the difficult convincing.The methods and paths to solve the problems are not specific and lack of pratical support.In this paper,eight affiliated hospitals to focus on the sample.Finishing analysis of its more than 30 years of internal audit work and doing a survey of internal auditors.Researching on the affiliated hospital internal audit department's institutional settings,leadership model,rights and responsibilities.The basic process,scope and content of internal audit activities.And including audit resources,system construction,existing audit tools.We discover the audit quality is not high,internal audit system is imperfect,management set unreasonable,poor independence,narrow scope of the audit,audit management and other issues to be improved.And to carry out questionnaire survey on the concerns and suggestions of the reform of internal auditors in affiliated hospitals.In summary,this article points out following measures to improve and perfect affiliated hospital's internal audit.First,the affiliated hospital should implement the council and establish an audit committee under the council.Secend,dentifing the leadership and reporting relationships of the internal audit department.Third,strengthing the construction of internal audit rules and regulations.Then,improving the competencies of auditors and strengthing the management of audit outsourcing,etc.The full text is separated into five parts.The first part is the preparation of the study,inclding research's background,meanings and methods.And the review and evaluation of the affiliated hospitals' internal audit research results.The second part introduces the theoretical basis needed for the study.The third part focus on the reflection and analysis of the internal auditing of CMU University affiliated hospitals.The fourth part point out the suggestion of institution building of university hospital.The fifth part is the research conclusions and prospects... |
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