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十年规划和“八五”计划中提出“始终把提高经济效益作为全部经济工作的中心”。审计工作也不例外,必须紧紧地围绕这个中心工作,并为其服务。“效益审计”是个新的课题,它是由审计人员用专门的审计方法,对医院的各项经营管理及其经济效果进行分析和评价。以往审计往往强调被
In the 10-year plan and the “8th Five-Year Plan”, it has been stated that “Elevating economic efficiency has always been the center of all economic work.” Audit work is no exception. It must work closely and serve the center. “Effective Auditing” is a new topic. It is the auditor who uses special auditing methods to analyze and evaluate the hospital’s various operations and management and its economic effects. Past audits often emphasize being