發(fā)布時(shí)間：2018-12-31 14:25

【摘要】：經(jīng)濟(jì)責(zé)任審計(jì)是具有我國特色的一種審計(jì)制度,從二十世紀(jì)八十年代開始的廠長(zhǎng)離任經(jīng)濟(jì)責(zé)任審計(jì)發(fā)展至今己有三十年的歷史。通過對(duì)領(lǐng)導(dǎo)干部進(jìn)行任期經(jīng)濟(jì)責(zé)任審計(jì)來考察領(lǐng)導(dǎo)干部任職期間履行經(jīng)濟(jì)責(zé)任的情況,不僅有利于從源頭上預(yù)防和治理腐敗,也有利于提升領(lǐng)導(dǎo)干部的執(zhí)政水平。隨著我國經(jīng)濟(jì)社會(huì)的進(jìn)一步發(fā)展,人們對(duì)生命健康的關(guān)注程度不斷提升,醫(yī)療衛(wèi)生也隨之成為我們所關(guān)心的一大領(lǐng)域。W醫(yī)院作為山西省內(nèi)一所集醫(yī)療、教學(xué)、科研、急救、預(yù)防、康復(fù)保健為一體的三級(jí)甲等醫(yī)院,在該地區(qū)承擔(dān)著醫(yī)學(xué)研究、康復(fù)保健、醫(yī)療救助等一系列重任。近年來衛(wèi)計(jì)委組織審計(jì)小組針對(duì)該院負(fù)責(zé)人每年開展一次經(jīng)濟(jì)責(zé)任審計(jì),但是現(xiàn)行的評(píng)價(jià)指標(biāo)體系卻存在諸如評(píng)價(jià)范圍不全面、評(píng)價(jià)方法不科學(xué)、權(quán)重設(shè)置不合理、評(píng)價(jià)指標(biāo)不系統(tǒng)等問題,已經(jīng)不能與時(shí)俱進(jìn)的發(fā)揮經(jīng)濟(jì)責(zé)任審計(jì)的作用。目前,我國己經(jīng)頒發(fā)了一系列規(guī)章制度來增強(qiáng)公立醫(yī)院經(jīng)濟(jì)責(zé)任審計(jì)的權(quán)威性,但在實(shí)踐操作中仍未形成一套全面有效的評(píng)價(jià)指標(biāo)體系。因此,為了更好地提升W醫(yī)院的醫(yī)療服務(wù)質(zhì)量,加強(qiáng)對(duì)該院負(fù)責(zé)人的經(jīng)濟(jì)責(zé)任考核,促進(jìn)該院規(guī)范高效運(yùn)作,提高該院的經(jīng)營管理水平,防范醫(yī)院負(fù)責(zé)人違法違紀(jì)行為的發(fā)生,為W醫(yī)院建立全面、標(biāo)準(zhǔn)、系統(tǒng)的經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)指標(biāo)體系便提到了重要的議事日程。本文在介紹了相關(guān)理論研究和W醫(yī)院負(fù)責(zé)人經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)指標(biāo)體系現(xiàn)狀后,根據(jù)最新出臺(tái)的,針對(duì)醫(yī)療機(jī)構(gòu)負(fù)責(zé)人的經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)內(nèi)容,借鑒平衡計(jì)分卡的先進(jìn)理念,結(jié)合層次分析法構(gòu)建設(shè)計(jì)了一套適合W醫(yī)院的經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)指標(biāo)體系,改善了目前W醫(yī)院負(fù)責(zé)人經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)范圍不全面、評(píng)價(jià)指標(biāo)不系統(tǒng)、評(píng)價(jià)方法不科學(xué)、權(quán)重設(shè)置不合理的局面,提高了W醫(yī)院負(fù)責(zé)人經(jīng)濟(jì)責(zé)任審計(jì)的效率和效果,也為開展公立醫(yī)院負(fù)責(zé)人經(jīng)濟(jì)責(zé)任審計(jì)起到了一定的借鑒作用。
[Abstract]:Economic responsibility audit is a kind of auditing system with the characteristics of our country. It has been 30 years since the departure of the factory director from the eighties of the 20th century. It is not only beneficial to prevent and control corruption at the source, but also to improve the ruling level of leading cadres by auditing the economic responsibility of leading cadres during their term of office. With the further development of our country's economy and society, people pay more and more attention to life and health, and medical and health care has also become a major field of our concern. W Hospital, as a collection of medical treatment, teaching, scientific research, and first aid in Shanxi Province, Grade 3A Hospital, which integrates prevention and rehabilitation, undertakes a series of important tasks in this area, such as medical research, rehabilitation health care, medical aid and so on. In recent years, the audit team organized by the Commission of Health and Family Planning has conducted an annual audit of economic responsibility for the head of the hospital. However, the current evaluation index system has such problems as incomplete evaluation scope, unscientific evaluation methods, unreasonable weight setting, etc. Evaluation index is not systematic, so it can not play the role of economic responsibility audit. At present, China has issued a series of rules and regulations to strengthen the authority of economic responsibility audit in public hospitals, but a comprehensive and effective evaluation index system has not been formed in practice. Therefore, in order to improve the quality of medical service in hospital W, to strengthen the examination of economic responsibility of the responsible person of the hospital, to promote the standardized and efficient operation of the hospital, to improve the management level of the hospital, and to prevent the responsible person of the hospital from violating the law and discipline, The establishment of a comprehensive, standard and systematic economic responsibility audit evaluation index system for W hospital has been put on the important agenda. After introducing the relevant theoretical research and the present situation of the evaluation index system of economic responsibility audit in W hospital, according to the newly issued evaluation content of economic responsibility audit for the heads of medical institutions, the advanced idea of balanced Scorecard is used for reference. Combined with Analytic hierarchy process (AHP), a set of economic responsibility audit evaluation index system suitable for W hospital is designed, which improves the evaluation scope of economic responsibility audit in charge of W hospital is not comprehensive, the evaluation index is not systematic, and the evaluation method is not scientific. The unreasonable setting of weight improves the efficiency and effect of economic responsibility audit in W hospital, and also plays a certain reference role in carrying out economic responsibility audit in public hospitals.
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.47

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