Research On Improving Evaluation Index System Of Performance Audit Of Hospital A

Since the introduction of performance audit in China in the 1990s,it has been widely used in the government auditing work,but it has not yet formed a mature theoretical system,and has not constructed a set of effective auditing evaluation Index system,audit procedure and auditing methods.China's performance audit is still in the exploratory stage.Public hospital are organized by government investment,it is the main body of China's medical service system,both service,public welfare and non-profit characteristic,in which public welfare is the core of our public hospitals.However,at present,the recurrence of medical and patient disputes caused the whole society's attention,public hospital public welfare is seriously threatened.How to evaluate the public hospital's public welfare,how to improve patient satisfaction,solve the problem of "expensive and difficult to see doctor",which have become the focus of public attention.The hospital performance audit is based on the auditing of the authenticity and legitimacy of the assets,liabilities,profit and loss of the hospital.Through the auditing supervision of the hospital production and operation,business and management functions,it can evaluate the rationality,economy and efficiency of its economic activities,environmental and fairness,and proposed recommendations for improvement.It can promote the hospital to strengthen management,give full play to management efficiency,improve the hospital economic benefits,and improve the existing medical system,It can ease the tension between doctors and patients,is conducive to promoting social harmony.According to the Audit Bureau of a People's Hospital for a performance audit,in order to achieve the hospital public welfare service as the goal,to improve the original performance Audit evaluation indicator system,and apply it to the actual audit.At the same time,I put forward the corresponding safeguard measures to ensure that the performance audit evaluation index system in the future can be successfully implemented.This paper hopes to apply the evaluation index system to the performance audit of County People's Hospital,and provide some reference for the performance auditing of public hospitals.