Research Audit Embedded in the Refined Operation Management of Public Hospitals:Based on the Perspective of Management Accounting
- VernacularTitle:基于管理会计视角的研究型审计嵌入公立医院精细化运营管理探析
- Author:
Wenwen FAN
1
;
Xuezhi HONG
;
Dongmei LI
Author Information
1. 北京中医药大学管理学院 北京 102488
- Publication Type:Journal Article
- Keywords:
public hospital;
operation management;
research-based audit;
high-quality development
- From:
Chinese Hospital Management
2025;45(5):83-86
- CountryChina
- Language:Chinese
-
Abstract:
Resource-oriented,reconstruct hospital operation and management based on"budget,cost,performance",analyze key difficulties in the process of hospital operation and management practice,and introduce research audit into public hospital operation and management practice.The audit process of hospital operation management needs to strengthen the top-level design,innovate the audit paradigm,cultivate research-oriented audit talents,take"resource"audit as the core,integrate research thinking into the whole audit process,refine and apply audit results,help public hospitals improve quality and efficiency,and realize refined operation and management.
