| 摘要: |
| 管理审计已发展成为审计领域不容忽视的一个重要分支。在我国许多医院内部审计普遍开展的仍是“查错防弊”的财务审计，很少开展管理审计，这对我国医院的改革与发展极为不利，严重降低了监督的效率和效果。通过泰安市中心医院的基本情况分析，对医院内部审计工作中存在的问题和不足进行了阐述，并应用医院内部管理审计体系设计的基本原则，构建了医院管理审计的框架。 |
| 关键词: 医院 管理审计 审计框架 |
| DOI： |
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| 基金项目: |
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| Application and Thinking of Audit Management in Hospital Management |
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| Abstract: |
| Management audit has become an important branch in auditing field. In many hospitals of China, the purpose of auditing is to avoid wrong deeds or corruption and randomly develops management audit, therefore it brings negative effect on hospitals’ reform and development, and seriously decreases the supervision efficiency. Based on the general situation of Tai’an Central Hospital, its internal audit problems are proposed, the basic principles of the hospital internal audit system are applied, and framework for the hospital management audit is constructed. |
| Key words: hospital, audit management, audit framework |
