文档介绍：山西财经大学
硕士学位论文
公立医院领导人经济责任审计内容研究
姓名:贺鼎凯
申请学位级别:硕士
专业:会计学
指导教师:吴秋生
2011-03-05
公立医院领导人经济责任审计内容研究
摘要
公立医院领导人经济责任审计不仅是加强公立医院领导人监管、预防医疗
腐败的有效措施,而且是维护公立医院公益性的必然要求。面对新医改政策的
提出与市场竞争的挑战和机遇,国家应该适应新的形势和要求,加强公立医院
领导人的经济责任审计,从而对公立医院领导人提出更高的要求,并逐步形成
一套公立医院领导人经济责任审计的理论体系。
本文主要针对公立医院领导人经济责任审计中的审计内容进行研究。笔者
运用了一般性与特殊性相结合的方法,以公立医院改革为契机,通过提出问题
—分析问题—解决问题对审计内容规定中存在的不足提出改进建议。
笔者最后认为,公立医院领导人经济责任审计内容规定上存在不足,针对
这些不足以及新医改政策的要求,应加强对药品、大型医疗设备、基础建设的
审计,并把政策执行审计和对公益性的审计纳入进来,完善审计内容体系。

【关键词】公立医院领导人经济责任审计内容公立医院改革

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公立医院领导人经济责任审计内容研究
Abstract
The eeonomic responsibility auditiing in term for the leader of public hostials is not only the
measure to manage and control the leader of the hosptial, to prevent corruption,but also the
requirement of safeguarding the public welfare of public hospitals. When confronting the recent
policy of medical reforming and petition of market,our country adapting the new situation
and requirement should strengthen the eeonomic responsibility auditiing in term for the leader of
public hostials and give the leader of the hosptial the more advanced requirement. In the end, we
could form the system of theories about he eeonomic responsibility auditiing in term for the leader
of public hostials.
Under the reforming of the pubilc hosptials,This text which mainly study on the content of
auditing apply the method of generalization and particularity to analyze the content of eeonomic
responsibility auditiing in term for the leader of public the author give the suggestion
for the problem of the prescription on the content of auditing throuth the way of putting forwar—
analyzin— solving.
The author believe that if we want to solve the problem and adapt the recent policy of medical
reforming,we should strengthen the auditing on medicine,large-size medical equipment and capital
addition,we should draw the auditing of fulfilling policy and