Exploration and practice of external cooperation projects audit of public hospitals affiliated to universities / 中华医院管理杂志

ABSTRACT

Public hospitals and other non-profit or profit-oriented institutions can engage in external cooperation by way of management, technology, talents and information, and achieve medical resource sharing, complementary advantages, and maximal benefits. In December 2019, a university carried out the whole process audit on 75 external cooperation projects which were carried out from January 2016 to June 2019 by 4 affiliated public hospitals through the " two overall planning" management mode (i.e., overall planning audit projects and overall planning organization). The audit found that there were some problems in the external cooperation projects of public hospitals, such as lack of consistency and scientificity in the management system and decision-making mechanism, lack of standardization and preciseness in the conclusion of contracts, and the inadequate supervision of the implementation of contracts and the insufficient of project effectiveness evaluation and dynamic adjustmont. It is suggested to establish a comprehensive audit path for external cooperation projects of public hospitals, innovate the audit management mode, scientifically and reasonably allocate audit forces, expand the breadth and depth of audit supervision, and strictly implement problem rectification.