Study On The Audit Evaluation Of The Economic Responsibility Of The Person In Charge Of The Hospital Leaving Office

Since the birth of our country's economic responsibility audit system,it has been developing and improving continuously,and has become a kind of audit system with our country's political characteristics.Today,the audit system for the economic responsibility of the head of the hospital plays an important role in promoting the healthy development of the medical and health system,strengthening the government's control over the head of the hospital,ensuring the safety of state-owned assets,and promoting the integrity of the leading cadres of the hospital.Based on the theory of principal-agent and the theory of economic responsibility audit and evaluation,and the key points of internal audit of economic responsibility for the term of office of the principal of medical institutions and the detailed rules for the implementation of the regulations on the audit of economic responsibility of the leading cadres of the party and government and the leaders of state-owned enterprises,this paper creatively introduces the key points and the detailed rules into the two documents related to the audit of economic responsibility of the principal of hospitals According to the contents of the documents,combined with a large number of documents,the indicators were selected and determined through expert consultation,including the compliance with laws and relevant regulations,the establishment and implementation of effective internal control system,financial revenue and expenditure management,asset preservation and appreciation,capital construction and procurement,the performance of social responsibility of the hospital,and leading The evaluation index system of the economic responsibility leaving audit of the hospital leaders,which includes 7 first-class indexes and 19 second-class indexes in compliance with the regulations of the clean government,is established by using the analytic hierarchy process and combining with the expert scoring to determine the index weight,so as to build a more scientific evaluation index model of the economic responsibility leaving audit of the hospital leaders.After constructing the corresponding evaluation index model,this paper takes n hospital as an example,and uses the evaluation model of the economic responsibility leaving audit of the head of N hospital constructed above to reasonably evaluate the performance results of the economic responsibility of the head of N hospital l when he leaves office,and concludes that the score of the head of N hospital L is 4.244,and the grade is A-.After using the audit evaluation index system to evaluate Comrade L,based on the detailed analysis of the audit conclusion,this paper puts forward the corresponding improvement suggestions according to the actual situation of N hospital.The audit evaluation index system constructed in this paper breaks through the previous evaluation index construction mode which overemphasizes economic indicators,further enriches the existing economic responsibility audit evaluation system,and promotes the theoretical innovation of hospital economic responsibility audit.At the same time,the establishment of a scientific and reasonable evaluation system of the audit of the economic responsibility of the head of the hospital plays an important role in promoting the "immune system" of the audit of economic responsibility,promoting the construction of the external constraint mechanism of the hospital and other aspects.I believe that with the deepening of the research on the evaluation index system of the audit of the economic responsibility of the head of the hospital,the construction of the audit system of the economic responsibility of our country It will also become more mature.