胡澜

Some Reflections on the Internal Audit Work of Hospital

HU Lan

（Yongchuan Hospital of Chongqing Medical University， Chongqing 402160， China）

【摘  要】目前，随着我国社会经济的高速发展，医疗产业发展与经营形式的不断变化，医疗资源紧缺与群众就医需求的矛盾凸显，对医疗机构的内控管理提出了更高的要求。完善内部审计机制，优化内控管理的整体质量，不仅是新时期医院实现自我监督的改革路径，同时也是提升医疗资源配置形式，协调不同工作部门责任关系的关键内容。在此基础上，建立现代化内部审计机制，结合医院新时期发展特征，不断调整内控机制中不适应发展需求的部分，已经成为当前阶段医疗机构满足内部发展需求，创新财务管理模式的首要任务。

【Abstract】At present， with the rapid development of China's social economy， the development and business form of medical industry have been continuously changed， and the contradiction between the shortage of medical resources and the demand of the masses for medical treatment is prominent， which puts forward higher requirements for the internal control management of medical institutions. Improving the internal audit mechanism and optimizing the overall quality of internal control management are not only the reform path for hospitals to achieve self-monitoring in the new era， but also the key content to improve the form of medical resource allocation and coordinate the responsibility relationship among different departments. On this basis， combined with the development characteristics of the hospital in the new era， establishing a modern internal audit mechanism， and constantly adjusting the part of the internal control mechanism that does not meet the development needs have become the primary tasks of medical institutions to meet the internal development needs and innovate the financial management mode at the present stage.

【关键词】医院;内部审计工作;思考

【Keywords】hospital; internal audit work; reflection

【中图分类号】F239.45                                【文献标志码】A                                   【文章编号】1673-1069（2020）03-0070-02

1 引言

医院经济管理的方式方法要“对症下药”，作为一个独立的医疗机构，其应该考虑到自身的特性，建立起更加全面且独立的内控机制。而内部审计机制又是管理体系中内控机制的核心内容，所以内部审计机制的建立更应着眼于医院的实际需求情况，将当代的财务创新理念融入其中，從而为进一步提升医院的综合发展能力保驾护航。

2 医院内部完善审计机制的重要作用

2.1 保障内控工作的有序、顺利推行

内部审计和外部审计一起构成了审计工作的整体框架，内部审计的作用主要应用在审查和评价业务活动、内部控制和风险管理的适当性和有效性，其为单位进一步优化治理、实现经营目标等提供了有力的保障。医……