Study On Performance Audit Of X Public Hospitals

Public hospitals in China are in the leading position.They are built with government investment to meet the health needs of the masses.Therefore,public hospitals should have the characteristics of service,non-profit and public welfare.Among them commonweal sex is the most crucial.Hospital performance audit is based on the authenticity and legitimacy of hospital assets,liabilities,profits and losses,and through the audit and supervision of the hospital's production and operation business and management functions,it evaluates the rationality,economy,efficiency,environment and fairness of its economic activities and puts forward Suggestions for improvement.It can promote the hospital to strengthen the management,give full play to the operation and management efficiency,improve the economic efficiency of the hospital,improve the existing medical system,ease the tension between doctors and patients,and promote social harmony.This paper briefly introduces the research of scholars at home and abroad related research of the performance audit,according to current situation of X public hospital performance audit work has made the analysis,thought the public hospital performance audit work the following problems: 1.Did not reflect characteristics of public hospital,2.Related indicators focus on economic indicators,3.The index system is too simple,4.The follow-up audit tracking,5.Not using the scientific method;Then X public hospitals have original analysis of the causes of the index system of performance audit in the analysis of the current public hospital performance audit problems and shortage,mainly exists in the following aspects: 1.The hospital performance audit is not keep up with the health care policy changes,2.The hospital did not establish performance audit standards,3 the auditor is limited to administrative department,4.Did not realize the importance of the follow-up audit trail,5.The uniqueness of the medical industry;After that,based on the principle of "5E" and aiming at the realization of public welfare services of the hospital,the original performance audit evaluation index system was improved and applied to the actual audit,and the existing problems were found in the hospital.At the same time put forward the corresponding security measures to ensure the evaluation index system of performance audit in the future to operate smoothly,namely: 1.The system guarantee of the effective implementation of the building,2 establish an effective supervision institution,3.improve the scientific index system,4.Establish performance audit follow-up tracking feedback mechanism,5.Promote the hospital informatization construction of audit.At the same time,there are some shortcomings in this paper.First,due to limited ability,many foreign scholars' research results have not been thoroughly understood in reference materials.Therefore,the research on performance audit of foreign hospitals is not well understood,and the experience for performance audit of X public hospital is very limited.Secondly,due to the limited scope,when applying performance audit data in 2019,no comparison was made with the hospital of the same level.If the performance of two hospitals in the same situation can be comprehensively compared,more objective and reasonable Suggestions for improvement can be obtained.Thirdly,there are some limitations in the understanding of specialized management of hospitals in this paper.Some indicators that reflect the level of medical service and management have not been included in the index system.For example,more indicators that consider the future development prospects of hospitals,more detailed indicators that consider the level of hospital management,and so on.This paper hopes to apply the established evaluation index system to the performance audit of municipal grade a,grade III public hospitals,give full play to the functions of audit supervision and Suggestions,provide certain reference for the performance audit of public hospitals in the future,and play a certain role in promoting the reform of the medical and health system and standardizing the operation and management of public hospitals.