Case Study On Economic Responsibility Audit Of The President Of H City People's Hospital

As a special economy unit,public hospitals play a vital role in Chinese fundamental medical system.Moreover,economic activity in hospitals tends to be more complicated and various.The Audit Administration extending the audit range to public hospitals is exactly catering to this tendency,which is also significant to prevent and punish corruption and promote a healthier development pattern for our medical and hygiene industry.In this paper,the case of economic responsibility audit of President A of H City People's Hospital is introduced.From the theoretical and practical significance of economic responsibility audit,the concept,type,characteristics,process and content of economic responsibility audit are introduced in detail.On this basis,the concept of the economic responsibility audit of the president of public hospitals was derived.Combined with the theory of entrusted economic responsibility audit,this paper expounds the auditing situation of the case,the multi-faceted content of the audit and the specific auditing methods.Finally,according to the results of the audit report,the auditing recommendations of the auditing bureau are introduced and summarized.As an auditing type with Chinese characteristics,there are also problems in the audit of the economic responsibility of the president of public hospitals.For example,the evaluation index system cannot comprehensively evaluate economic responsibility,insufficient auditing power,and insufficient use of the evaluation results of economic responsibility auditing.Some suggestions were put forward for the problems in the process of economic responsibility audit: perfecting the institutional system of public hospital auditor's economic responsibility audit,forming a long-term mechanism for public hospital economic responsibility audit,standard system for scientific rationalization evaluation,and strengthening economic responsibility audit Related forces,etc.I hope to help the future audit department to carry out the economic responsibility audit project for leading cadres.The innovation of this paper is that although the domestic theoretical research on economic responsibility audit has grown mature,the related research on the audit of the economic responsibility of public hospital presidents is still lagging.The research in thispaper will not only promote the economic responsibility audit of public hospital presidents in the future,but also help to find and highlight the economic responsibility audit focus of public hospitals.