摘要
目的:探讨医院内部审计在定位高风险经济合同中的作用。方法:对上海市某三级甲等公立医院2019年经济合同进行分类汇总,定位高风险经济合同。结果:建设工程类合同、通过委托代理机构方式采购和询价方式采购的合同、无固定金额合同是医院的高风险经济合同,是内部审计的重点关注对象。结论:内部审计能够定位高风险经济合同,医院应进一步提高合同审计风险问题的定位精准度,对重要项目、关键结点投入更多的审计力量,运用新知识、新技术、新思维开展医院合同内部审计,同时加强部门之间的协调联动,保障医院资产和运营安全。
Objective To explore the role of hospital internal audit in locating high-risk economic contracts.Methods This paper classifies and summarizes the 2019 economic contracts of a Grade 3A public hospital in Shanghai to locate the high-risk economic contracts.Results Construction engineering contracts,contracts purchased through entrusted-agent and inquiry,and contracts without fixed amount are high-risk economic contracts in hospitals,which are the key objects of internal audit.Conclusion Internal audit can locate high-risk economic contracts,so hospitals should further improve the positioning accuracy of contract audit risks and put more audit forces into important projects and key nodes and use new knowledge,new technology and new thinking to carry out internal audit of hospital contracts,and at the same time strengthen the coordination and linkage between departments to ensure the safety of hospital assets and operation.
作者
解媛媛
王玉明
顾立岩
焦秀芳
董晔
万明浩
XIE Yuan-yuan;WANG Yu-ming;GU Li-yan;JIAO Xiu-fang;DONG Ye;WAN Ming-hao(Ninth People's Hospital of Shanghai Jiao Tong University,Shanghai 210011,China;不详)
基金
上海交通大学医学院附属第九人民医院医院管理研究项目资助“合同审计风险管理对内部控制执行效力的评价分析”(YGB201914)。
关键词
经济合同
医院内部审计
高风险经济合同
economic contract
hospital internal audit
high-risk economic contract
