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公立医院内部审计与纪检联动实施路径研究

Study on Implementation Path of Linking Internal Audit and Discipline Inspection in Public Hospitals

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高效健全的内部监督体系是公立医院高质量发展的免疫保障,作为公立医院内部权力制约和监督体系的重要组成部分,内部审计和纪检监察虽然分工不同,但在工作目标、对象及内容等方面均存在交叉与融合.本文以内部审计和纪检监察联动的背景为切入点,通过案例的方式提出医院内部审计与纪检监察联动的具体路径,旨在探索公立医院内部监督力量协同运作之道.
Efficient and sound internal supervision system is the immunity guarantee for the high-quality development of public hospitals.As an important part of the internal power restriction and supervision system of public hospitals,Although the division of labor is different between internal audit and discipline inspection and supervision,there are cross and integration in the aspects of work objectives,objects and contents.This paper takes the background of the linkage between internal audit and discipline inspection and supervision as the entry point,and proposes the specific path of the linkage between internal audit and discipline inspection and supervision in hospitals through cases,aiming to explore the way of the collaborative operation of internal supervision force in public hospitals.

Public hospitalsInternal auditDiscipline inspection and supervision

刘平、张秀娜、沈慧芝、丁玺鸣

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国家癌症中心/国家肿瘤临床医学研究中心/中国医学科学院北京协和医学院肿瘤医院

公立医院 内部审计 纪检监察

2024

医院管理论坛
北京大学

医院管理论坛

影响因子:0.807
ISSN:1671-9069
年,卷(期):2024.41(5)