Research On Performance Audit Evaluation Index System Of Medical Equipment Special Funds

The 13th Five-Year Plan further clarifies:to promote the construction of healthy China,as an important way to deepen the reform of medical and health system and improve the basic medical and health system,medical special funds are highly valued by the Party and the state.The state pays more and more attention to the public health system and basic health construction,and continuously increases the investment in health undertakings.The total categories and amounts of medical and health special funds are also included.It’s getting bigger and bigger.Medical equipment is the most common and common part of medical financial funds.With the increasing investment of medical equipment funds,performance auditing of medical equipment funds has become increasingly important.This paper studies the construction of performance audit and evaluation system of medical equipment based on grass-roots community health service centers.Based on the study of performance audit theory,this paper analyses the characteristics of special funds for medical equipment,studies the objectives,contents and procedures of performance audit for special funds for medical equipment,summarizes and evaluates the existing indicators,and draws on the ideas and methods of constructing performance audit evaluation index system for other types of special funds,with performance audit"5E" as the starting point.From five aspects of economy,efficiency,effectiveness,environment and fairness,this paper constructs the performance audit evaluation index of special funds for medical equipment;then uses Delphi method and analytic hierarchy process to establish the index weight,and takes the performance audit evaluation of CR equipment and color Doppler ultrasound equipment of 17 community health service centers in H district as an example,applies the index system to analyze the evaluation conclusion.Finally,some suggestions are put forward for the allocation of medical equipment after 17 units in H district.The innovation of this paper is to study the performance audit and evaluation system of medical equipment from the perspective of grass-roots community health service centers,and make horizontal and vertical comparisons among 17 units.The established evaluation index system can be used to evaluate the performance of the same medical equipment in many units,and can also be used to evaluate the performance of various medical equipment in one unit.