Analysis and Thinking of Emergency Audit in Public Health Emergencies——Taking the COVID-19 Prevention and Control Audit as an Example
突发公共卫生事件中应急审计的分析与思考——以新冠肺炎疫情防控审计为例

摘要

为了预防和消除突发公共卫生事件的危害，保障民众健康与安全，国家在许多层面比如卫生保障、经济调控、信息披露和灾后恢复等方面都出台了相关的政策。其中资金和物资的分配与使用等问题备受关注，因此应急审计在此发挥的作用不容忽视。本文以新冠肺炎疫情防控审计为例，通过与非典时期审计对比，分析突发公共卫生事件下应急审计的特点和现状，探寻应急审计在实施过程中的问题并提出相应对策。

Abstract

In order to prevent and eliminate the harm of public health emergencies and protect people's health and safety, the state has issued relevant policies in many aspects, such as health security, economic regulation, information disclosure and post-disaster recovery. Among them, the distribution and use of funds and materials have attracted much attention, so the role of emergency auditing cannot be ignored. Taking the COVID-19 Prevention and Control Audit as an Example, this paper analyzes the characteristics and status quo of emergency audit under public health emergencies by comparing it with the audit in the SARS period audit, explores the problems in the implementation of emergency audit and puts forward corresponding countermeasures.