Audit Research On The Implementation Of Health Reform Policies In X City Public Hospitalst

As one of the eight major businesses of government audit institutions in the 13 th five year plan for the development of national audit,policy implementation follow-up audit is an important way to give play to the function of government audit supervision and serve national governance.Policy implementation follow-up audit is a method for the state to supervise the formulation and implementation of public policies and an important means for the state audit to achieve the goal of national governance.According to the opinions of the CPC Central Committee and the State Council on deepening the reform of the medical and health system issued by the State Council,local governments at all levels continue to introduce new medical reform policies.The implementation of medical reform policies is related to the practical interests of the people and affects the image and position of governments at all levels in the hearts of the people.The audit of medical reform policies is valued by the government,which can better promote the implementation and improvement of medical reform policy audit and enhance the influence of audit.At present,the follow-up audit of policy implementation in China is in the primary stage.The medical reform policy also belongs to a new policy,and there must be imperfections in the medical reform policy.These problems need to be found,improved and improved in the process of policy implementation.Policy follow-up audit can become an effective way to improve policy.Firstly,this paper analyzes the essence and characteristics of policy follow-up audit,and adheres to audit according to law according to the implementation regulations of the audit law.This paper selects the announcement of policy tracking audit results published by the audit office from 2019 to 2021,analyzes the key contents of national policy tracking audit in recent years,and analyzes the audit status of X city in recent years and the reasons for selecting medical reform policy audit in this paper.Secondly,a specific medical reform policy tracking audit project-X city public hospital medical reform policy audit investigation is selected as a case to study the audit content,applied audit methods,selected audit indicators and specific audit processes,including audit preparation stage,audit implementation stage,audit report stage and audit rectification stage.Finally,combining theoretical analysis with practical case analysis,this paper gives specific suggestions on optimizing the deployment arrangement of policy audit,strengthening the quality training of auditors,optimizing the quality of policy tracking audit and improving the technology of policy tracking audit.