Research on the realization mechanism of Party managed internal audit in public hospitals in China
10.3760/cma.j.cn111325-20220801-00680
- VernacularTitle:我国公立医院党管内部审计实现机制研究
- Author:
Liying FU
1
;
Wei LOU
Author Information
1. 浙江财经大学会计学院，杭州 310018
- Keywords:
Hospitals, public;
Party managed internal audit;
Party Committee Audit Committee;
Implementation mechanism;
High-quality development
- From:
Chinese Journal of Hospital Administration
2022;38(12):882-886
- CountryChina
- Language:Chinese
-
Abstract:
Adhering to and strengthening the Party′s overall leadership is the primary guarantee for promoting the high-quality development of public hospitals. How to comprehensively strengthen the internal audit led by the Party and improve the efficiency of internal audit governance in public hospitals, so as to play the role of internal audit in effectively promoting the high-quality development of public hospitals, is an urgent problem to be solved. The author analyzed the current situation and practical reasons of the internal audit under the Party′s control in public hospital in China, constructed the mechanism framework of the internal audit under the Party′s control, and further analyzed and processed the implementation path of the internal audit under the Party′s control from three aspects: establishing the Party Committee Audit Committee to strengthen the top-level design of the internal audit, linking the three major audits to give full play to the supervision force of the internal audit, and implementing the eight major restructuring to achieve the closed-loop governance of the internal audit under the Party′s control.
