Research on the Model of Research-based Internal Audit in Public Hospitals
- VernacularTitle:公立医院研究型内部审计的模式研究
- Author:
Zhaodong LI
1
;
Jiaji SONG
1
Author Information
1. 南京审计大学政府审计学院 南京 211815
- Publication Type:Journal Article
- Keywords:
public hospital;
research-based audit;
internal audit;
high-quality development
- From:
Chinese Health Economics
2025;44(8):98-102
- CountryChina
- Language:Chinese
-
Abstract:
The application of research-oriented thinking to audit work represents a new-era requirement for audit practices.Research-based audit enhances audit effectiveness and strengthens oversight outcomes.Based on the characteristics of public hospitals,it expounds the connotation of research-based internal audit of public hospitals based on audit elements,and proposes three research-based internal audit models of public hospitals:policy-centered,project-centered,and fund-centered approaches.The characteristics and applicable conditions of the three modes are analyzed to provide references for public hospitals to conduct internal audits under the goal of achieving high-quality development.
