第14卷第4期2023年7月Vol.14No.4Jul.2023器官移植OrganTransplantation·述评·高质量发展要求下器官获取组织的内部审计杨顺良吕立志江哲龙李羽抒王栋吴再新【摘要】高质量发展是全面建设社会主义现代化国家的首要任务。我国器官捐献与移植事业正由高速度增长向高质量发展转变,对器官获取组织(OPO)的安全、稳定和健康运转提出了新要求。安全是实现高质量发展目标的基础和前提。内部审计作为一个独立的综合部门,新时代要有新作为,要将OPO和器官捐献工作纳入审计范围,并将审计重心放在器官捐献事业整体发展当中,充分考虑各地实际情况,进行全方位、客观、公平的评价,为OPO做好器官捐献工作提供评价和咨询服务,充分发挥内部审计的监督和预防作用。【关键词】器官捐献;器官获取组织;内部审计;高质量发展;医院管理;公益性;评价职能;管控职能【中图分类号】R617,F239【文献标志码】A【文章编号】1674-7445(2023)04-0003-06【Abstract】High-qualitydevelopmentistheprimarytaskofbuildingasocialistmoderncountryinanall-roundway.OrgandonationandtransplantationinChinaareevolvingfromhigh-speedgrowthtohigh-qualitydevelopment,whichputforwardnewrequirementsforthesafe,stableandhealthyoperationofOrganProcurementOrganization(OPO).Safetyisthefoundationandprerequisiteforachievingthegoalofhigh-qualitydevelopment.Asanindependentandcomprehensivedepartment,internalauditshouldcreatenewachievementsinthenewera.ThedepartmentshouldincludeOPOandorgandonationintothescopeofinternalaudit,shifttheemphasisupontheoveralldevelopmentoforgandonation.Besides,itshouldfullyconsidertheactualsituationindifferentplaces,conductall-round,objectiveandfairevaluation,provideevaluationandconsultingservicesforOPOtoproperlyimplementorgandonation,andgivefullplaytothesupervisionandpreventionroleofinternalaudit.【Keywords】Organdonation;OrganProcurementOrganization;Internalaudit;High-qualitydevelopment;Hospitalmanagement;Publicwelfare;Evaluationfunction;ManagementandcontrolfunctionDOI:10.3969/j.issn.1674-7445.2023.04.003基金项目:福建省临床重点专科泌尿外科建设项目(2017ZDZKMN);联勤保障部队联勤医学重点专科作者单位:350025福州,中国人民解放军联勤保障部队第九〇〇医院泌尿外...