Research On Specialaudit Investigations To Promote The Development Of China’s Community Nursing Service

Since China entered the aging society around 2000,our country has been paying attention to the aging of population and problems it caused.The elderly care service industry plays a more significant role in solving these problems and it continues to thrive nowadays.As an important branch of this industry,the community nursing service is the center of spotlight.The Law of the People’s Republic of China on the Protection of The Rights and Interests of the Elderly in 1996 legally confirmed the community nursing;In 2016,the Notice on The Central Financial Support for The Reform of Home-based care Service and Community Nursing Service reflected the huge investment from the government in the reform of the community nursing service.In 2022,the 14 th Five-Year Plan for the Development of China’s Undertakings for the Aged and The Elderly Service System emphasizes "strengthening the capacity of the community nursing service".A series of laws and policies show the community nursing service is an important support to solve the aging problem and protect the rights and interests of the elderly.With the help of many sides,the community nursing service mode is developing rapidly in China and its products are constantly upgraded.Meanwhile,as an important audit activity,the special audit investigation plays an increasingly important role in improving the operation of the national economy and fields of life.At present,the special audit investigation about the community nursing service also develops fast with some achievements.But it encounters some problems,such as inadequate capability of the audit team,inappropriate concerns and lack of rectification,which makes it difficult to provide information of high quality,reveal accurate problems,analyze reasons deeply and offer useful advice.This obstructs the successful operation of the mechanism of audit investigation in the development of the community nursing service.Therefore,in order to pursue the healthy development of this mode and industry in our country,it is very crucial to study the mechanism of the audit investigation to promote the development of the community nursing service.Firstly,this article defines concepts and summarizes the theoretical framework by studying the literature of special audit investigations and the community nursing service industry.Secondly,based on the characteristics of audit investigations and the main factors affecting the development of the community nursing service,the mechanism of audit investigations promoting the development of the community nursing service is analyzed.Some problems restricting the operation of this mechanism are also revealed.In addition,with the case of the audit investigation on the management of the community nursing service in district C,the promotion role of audit investigations is clear and the deficiencies are revealed.Finally,in view of the problems,suggestions for improvements of audit investigations are put forward.At present,few researches on the development of the community nursing service involve special audit investigations.This article explores the possibility of helping the development of China’s community nursing service from the perspective of audit investigations by analyzing the mechanism of audit investigations to promote the development of the community nursing service.In addition,our country has tried few audit investigations and doesn’t have enough analysis about them.This article selects a case of the audit investigation of the management of community nursing service to explore the improvement measures of audit investigation in the community nursing service,which provides more guidance for the future similar audit projects.