Standardization paths for economic responsibility audits in public hospitals:enhancing oversight quali-ty and efficiency
10.3969/j.issn.1671-332X.2025.08.001
- VernacularTitle:以监督质效提升为导向的公立医院经济责任审计规范化路径研究
- Author:
Min YOU
1
;
Chen GU
1
;
Liu YANG
1
;
Binhai ZHU
1
Author Information
1. 南京医科大学第一附属医院 江苏 南京 210009
- Publication Type:Journal Article
- Keywords:
Economic responsibility audit;
Public hospitals;
Quality and efficiency improvement;
Path research
- From:
Modern Hospital
2025;25(8):1149-1152,1163
- CountryChina
- Language:Chinese
-
Abstract:
Public hospitals serve as the core pillar of the healthcare service system,and their economic responsibility au-dits exhibit dual attributes of serving public welfare and maintaining professional management.These audits are characterized by unique audit targets,extensive coverage,diverse methods,and high result utilization.This study focuses on the economic respon-sibility audits in public hospitals,aiming to enhance oversight quality and efficiency.It systematically analyzes the implementa-tion of audit timelines,the construction of evaluation systems,the application of audit methods,and the utilization of audit re-sults,revealing current challenges and development trends in auditing practices.To address these issues,we propose a standard-ized"quaternity"framework,including normalizing mid-term audits,standardizing evaluation systems,innovating digital-intelli-gent audits,and establishing closed-loop mechanisms for result utilization.This framework aims to provide new insights for advan-cing the standardization,intellectualization,and value optimization of economic responsibility audits in public hospitals,ultimate-ly improving supervisory efficacy in audits and supporting high-quality hospital development.
