在深化医药卫生体制改革背景下,加强公立医院管理,完善其运行机制势在必行.内部审计作为医院管理的重要环节,进行转型升级已成必然.本文从公立医院实际出发,运用价值链理论,提出"业审融合"的观点,并就其构建思路、构建路径进行探析,提出业审融合是提升内部审计价值的有效途径.%Under the background of deepening the reform of medical and health system, it is imperative to strengthen the management of public hospitals and perfect its operating mechanism. Internal audit, as an important link of hospital management, is urged to be trans-formed and upgraded. From the perspective of the reality of public hospitals, this paper put forward the integration of internal audit and business based on the value chain theory, analyzed its construction idea and path, and pointed out that integration of internal audit and business is an effective way to enhance the value of internal audit.
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