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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:

39

期数:

2022年9期

页码:

61-63

栏目:

财务与审计

出版日期:

2022-08-30

文章信息/Info

Title:

Analysis on the Path of Public Hospital Scientific Research Funding Audit under the Policy of "Reform of Government Functions"

作者:

邱 英¹; 邱 林¹; 刘渊泉¹; 詹 俐¹; 王俊翔¹; 黎精明²

1.湖北文理学院附属医院，襄阳市中心医院，湖北 襄阳 441021
2.武汉科技大学，湖北 武汉 430065

Author(s):

QIU Ying;  QIU Lin;  LIU Yuanquan;  ZHAN Li;  WANG Junxiang;  LI Jingming

Affiliated Hospital of Hubei University of Arts and Science, Xiangyang Central Hospital, Xiangyang Hubei 441021, China

关键词:

“放管服”政策; 公立医院; 科研经费; 项目审计

Keywords:

"reform of government functions" policy;  public hospital;  scientific research funds;  project auditing

分类号:

R197.32

文献标志码:

A

摘要:

科研领域“放管服”政策，在助力公立医院高质量发展的同时，也存在一些问题：放权后权责不明确，监督管理不到位，服务意识不强。对此，提出科研经费审计助力公立医院高质量发展的路径：一是加强审计监督，包括科研经费政策执行情况跟踪审计、科研经费内部控制审计、科研经费绩效审计；二是提高服务质量，通过加强政策宣传、改进技术方法、加强协调合作、提供咨询建议，助力科研经费管理。

Abstract:

While promoting the high-quality development of public hospitals, the policy of "reform of government functions" in the field of scientific research also has some problems. For example, the power and responsibility are not clear after delegating power, supervision and management are not in place, and service awareness is not strong. In this regard, this paper proposed a path for the auditing of scientific research funds to help the high-quality development of public hospitals. First, strengthening audit supervision, including follow-up audits on the implementation of scientific research funding policies, internal control audits of scientific research funds, and performance audits of scientific research funds. Second, improving service quality, by strengthening policy advocacy, improving technical methods, strengthening coordination and cooperation, and providing consulting and suggestions to assist in the management of scientific research funds.

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更新日期/Last Update: 2022-08-30