摘要
随着我国医疗事业的不断发展,医院基建维修项目逐年增多,基建工程审计在医院管理发挥着越来越重要的作用,本文从实践角度出发,列举医院基建维修项目常见的违规手法,梳理基建维修项目的薄弱审计环节,抓住关键控制点,有效治理工程中存在的高估冒算,降低项目成本,保证工程质量。
With the continuous development of China's medical industry,hospital infrastructure maintenance projects are increasing year by year,and infrastructure project audit is playing an increasingly important role in hospital management.From a practical point of view,this paper lists common illegal practices in hospital infrastructure maintenance projects,sorts out weak audit links in infrastructure maintenance projects,grasps key control points,effectively controls over-estimation and over-calculation,reduces project cost,and ensures project quality.
关键词
公立医院
内部审计
基建工程
Governmental hospital
internal auditing
infrastructure project
