A Case Study On The Economic Responsibility Audit Of The Director Of Xinjiang A Public Hospital

In our country,public hospitals play an important role in the medical system as special institutions.The economic activities within the hospital show the trend of complexity and diversification.China’s audit department to expand the scope of economic responsibility audit to public hospitals is precisely in order to cope with this trend.At the same time,it is of great significance to prevent and punish corruption and promote the healthy development of China’s medical and health services.In order to make a better study on the audit behavior of public hospitals,this paper selects a public hospital A in Xinjiang as the research object,and learns the relevant economic audit concepts,consults relevant audit data and history,and makes a reasonable action on this action.The commentary,combined with the methods commonly used in audit activities,takes this economic responsibility audit as a positive case and introduces some of its enlightenment to other public hospitals,especially the public hospitals in Xinjiang.In the case A hospital selected in this article,we regard it as a positive case.Although in our audit behavior,the development of audit activities for public hospitals is still relatively imperfect,and the actual application of audit results is not enough,but the advantages of the economic audit of the head of the Xinjiang A public hospital are more worthy of reference.Such as: The audit plan is complete,and the coverage of the evaluation index system is relatively complete,which can faithfully reflect its actual audit strength and results to the greatest extent.Therefore,in the process of economic audit of the person in charge of the A public hospital in Xinjiang,we can learn many instruction points with great reference significance.First of all,in the current environment of continuous development of social big data,we must make full use of it,so that it can better serve audit activities and improve the scientificity and accuracy of audit behavior;second,for audit behavior and structure,we must Have a more scientific and reasonable evaluation system;finally,in the process of conducting audit activities,it is also necessary to increase the execution of audit behaviors in a timely manner to enhance the rigor of the audit results.Therefore,for this economic responsibility audit summed up some revelations: the full use of big data audit,scientific rationalization evaluation of the standard system,strengthen the economic responsibility audit related forces.It is hoped that this will help the future audit department to carry out the leading cadres’ economic responsibility audit project.The innovation of this article is that the research object of this article is the audit behavior process for domestic public hospitals.Although many scholars have carried out scientific and reasonable research activities with broad coverage on auditing behaviors and produced many works with reference and learning guidance significance,most of their research objects are ordinary economic subjects participating in social and economic activities,however,the research related to the practice of the economic responsibility audit of the public hospital is still needed further research.This paper has a certain role in promoting the economic responsibility audit of the heads of public hospitals in the future,and also helps to find and highlight the key points of the audit of public hospital’s economic responsibility.