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目的:分析治理视角下公立医院审计需求及服务完善路径。方法:运用委托代理理论、利益相关者等理论,分析法人治理改革中的公立医院监管问题及相应的审计服务需求以及目前审计服务模式存在的问题。结果:现有审计模式忽视了外部治理层的审计需求,重合规审计、轻绩效审计。结论:建议构建基于利益相关者参与,以决策有用为目标导向的审计服务模式,以服务于医院治理需求。
OBJECTIVE: To analyze the public hospital audit needs and service improvement path from the perspective of governance. Methods: By using principal-agent theory and stakeholder theory, this paper analyzes the problems of public hospital supervision and the corresponding audit service needs in corporate governance reform and the problems existing in the current audit service mode. Results: The existing audit mode ignores the audit needs of external governance, compliance audit, light performance audit. Conclusion: It is suggested to construct an audit service mode based on stakeholder participation and decision-making usefulness as a goal-oriented service to serve the needs of hospital governance.