“健康中国”战略背景下医药行业国企领导干部经济责任审计评价指标体系优化研究

Optimization Research on the Economic Responsibility Audit Evaluation Index System for Leading Cadres in State-owned Pharmaceutical Enterprises in the Context of the “Healthy China” Strategy

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归属院系：

商学院（监察审计学院）

作者：

徐启鸿

导师：

谢柳芳;付勇

导师单位：

实务部门,实务部门

学位：

硕士

语种：

中文

关键词：

“健康中国”战略;医药行业;国有企业;经济责任审计

摘要：

中共十八届五中全会首次在中央文件中提出推进健康中国建设，成为健康中国战略实施的重要里程碑。随后，2016年中共中央、国务院印发《“健康中国2030”规划纲要》，确立共建共享、全民健康的战略主题，对医药供给体系的安全性与可及性提出明确要求。而医药国企作为国家医疗卫生服务体系的核心载体，肩负着公益保障与市场发展双重使命，既要履行药品保供稳价、创新研发、质量管控等公益性职责，也要实现市场化可持续发展，这也明确了经济责任审计需服务于高质量发展与重大风险防控，为医药国企领导干部经济责任审计提供了工作遵循。然而，当前医药国企领导干部经济责任审计评价体系尚未适配健康中国战略的转型需求，传统评价指标过度侧重短期财务绩效与合规性审查，未能融入医药行业强监管、高研发、重公益的核心特质，无法精准衡量领导干部推动国家战略落地、履行公共卫生责任的实际成效，导致审计结果难以科学反映履职实绩，这种现状既降低了经济责任审计的监督效能，也难以有效支撑医药国企落实健康中国战略、平衡公益属性与市场发展的核心要求。基于此，本文以“健康中国”战略要求为核心导向，通过文献梳理与现实需求分析，明确传统审计评价体系的不足，阐述指标体系优化的理论价值与实践意义。研究以委托代理理论、企业社会责任金字塔理论、公共产品理论为支撑，紧扣“健康中国”战略对医药国企提出的药品安全、供应保障、创新研发、普惠医疗等核心要求，构建了涵盖“经济效益及财务管理、合规管理、社会责任履行、战略发展、公司治理”五大准则层的多维评价框架。该体系下设40项二级指标，既保留了营业利润率、国有资产保值增值率等传统核心指标，又创新性纳入基本药物供应保障率、药品抽检合格率、研发费用投入比例、原料药绿色工厂认证情况等契合行业特质与战略目标的指标，助力财务绩效与非财务绩效、经济责任与公益责任、短期效益与长期发展的有机融合。为验证体系的科学性与实操性，本文以H医药国企为案例，运用层次分析法和模糊评价法，将优化后的指标体系应用于该企业，采用定性与定量相结合的方法，对领导干部履职成效进行评估，并以评价结论作为指导对该企业进行经济责任审计工作，能在一定程度上避免对数据精确性的依赖，并使评价具备针对性和灵活性。综上，本文构建的审计评价指标体系具备一定的战略适配性、行业针对性和企业实操性，不仅通过融合定性与定量评价指标构建多层次结构以突破传统评价维度的局限，还聚焦“健康中国”战略下医药国企的公益与经济双重属性，嵌入基本药物供应保障、药品抽检合格率等行业特色指标，以国家战略要求为核心锚点形成闭环评价逻辑，为医药国企领导干部经济责任审计提供支撑。该体系既能为医药国企领导干部考核提供实操工具，助力解决战略目标与考核脱节、公益性责任难以量化等痛点，又关注医药国企公益属性与战略规划执行情况，引导企业决策契合国家战略与民生需求，推动“健康中国”战略落地，对深化国有企业审计改革具有现实意义与应用价值。

参考文献：

一、中文参考文献（一）著作类1.谢娟、肖淑萍主编：《医院纪检、监察、审计理论与实务》，北京：研究出版社，2020年版。2.高雅青、李三喜主编：《经济责任审计操作案例分析》，背景：中国市场出版社，2020年版。3.汪立元主编：《国有企业经济责任审计评价研究》，上海：立信会计出版社，2016年版。（二）论文类1.蔡春,刘静,黄昊.新时代审计理论研究创新发展的思考[J].审计研究,2018,(05):12-16.2.陈汉文,唐雪梅,刘思义.中国内部审计研究的发展历程与展望——基于《审计研究》创刊以来的文献评析[J].审计研究,2025,(06):22-35.3.程博,蔡云霏,胡朝会.经济责任审计对国有企业金融资产配置的抑制效应研究[J].广东财经大学学报,2025,40(05):65-77.4.程博,蔡云霏.经济责任审计、代理成本与国有企业现金持有[J].上海财经大学学报,2024,26(05):107-121.5.程军,刘玉玉.国家审计与地方国有企业创新——基于经济责任审计的视角[J].研究与发展管理,2018,30(02):82-92.6.崔学刚,杜怡萱,万俊茹.健康中国战略下公立医院绩效管理变革：特征与效果[J/OL].南开管理评论,1-39[2026-01-08].7.崔学刚,杜怡萱.“健康中国”战略下中国公立医院预算管理创新实践：特征与效果[J].安徽大学学报(哲社版),2024,48(05):125-138.8.邓世康,王培刚.上升为国家战略的健康促进：日本的经验（2000—2021）[J].中国行政管理,2023,(01):139-148.9.董大胜.国家、国家治理与国家审计——基于马克思主义国家观和中国国情的分析[J].审计研究,2018,(05):3-11.10.范从来.建设中国式现代化的新使命：健康优先[J].经济学家,2022,(12):18-20.11.高传胜.健康中国背景下公共卫生与医疗服务协同发展和治理研究[J].社会科学辑刊,2022,(06):136-146.12.高红,管仲军.健康中国战略下大型公立医院高质量发展创新路径再探讨[J].中国行政管理,2023,39(11):109-114.13.谷雨,孟群,马良,等.健康中国战略视域下卫生监督管理能力提升研究——基于系统动力学视角[J].管理学刊,2022,35(04):53-64.14.顾昕.“健康中国”战略中基本卫生保健的治理创新[J].中国社会科学,2019,(12):121-138+202.15.胡智强,余冬梅.经济责任审计制度的定位与规范重塑——以十九大报告关于改革审计管理体制精神为基点[J].审计与经济研究,2018,33(01):13-20.16.贾云洁,王会金,胡苏.经济责任审计能力提升研究：基于一个三维分析框架[J].审计研究,2022,(02):52-59.17.金宁,仝泽宇.“健康中国”视阈下民族传统体育的创新性发展——以武陵山地区为例[J].中南民族大学学报(人文社会科学版),2021,41(10):73-79.18.李志强,张倩倩,王亚平.环境责任与经济责任融合审计多维博弈分析[J].审计与经济研究,2020,35(02):1-12.19.刘继同.中国家庭、社区健康社会工作战略地位与健康中国、福利中国制度目标[J].湖北社会科学,2022,(05):45-56.20.刘玉玉,蔡春,王爱国.国家审计覆盖率与国有企业治理效率——来自地方审计机关的经验证据[J].审计与经济研究,2021,36(04):10-20.21.綦好东,何源睿,彭睿,等.国有企业经济责任审计制度的演进历程及基本经验[J].审计研究,2022,(05):3-10.22.田磬,袁银传.新时代人民健康观的理论构建与实践路径[J].学习与实践,2021,(10):16-25.23.王爱国,郭胜川.生态文明审计：生态文明建设的基础性制度保障[J].改革,2021,(12):140-150.24.王虎峰.健康中国：政策体系与发展进路[J].人民论坛,2024,(05):14-19.25.王慧.经济责任审计创新与发展研讨会综述[J].审计研究,2019,(02):35-38.26.王兰,许燕婷,张苏榕,等.健康中国战略背景下的健康城区评价体系构建[J].规划师,2023,39(11):55-61.27.向运华,胡天天.“健康中国”战略下的农村老年人医疗消费行为——基于收入不平等与基本医保的视角[J].华中师范大学学报(人文社会科学版),2020,59(05):25-34.28.姚力.新时代十年健康中国战略的部署、推进与成就[J].当代中国史研究,2022,29(05):36-51+157.29.岳经纶,王桢钰.“将健康融入所有政策”的研究进展与展望——基于热点可视化的探析[J].社会保障研究,2023,(01):96-111.30.赵茂林.基于法制视角的经济责任审计功能[J].山西财经大学学报,2022,44(S1):35-37.31.赵茂林.企业财务负责人经济责任审计[J].山西财经大学学报,2025,47(S2):174-176.32.郑国洪.国企绿色经济责任审计评价的AHP模型思考与改进[J].西南政法大学学报,2017,19(01):97-104.33.钟瑞添,段丽君.习近平关于健康中国的重要论述及其意义[J].理论视野,2021,(03):31-37.34.朱晓华,张燕,朱媛媛.健康中国战略：从理论构想到实践推动[J].经济地理,2023,43(12):1-12.35.庄琦.始终把人民健康放在优先发展的战略地位——党的十八大以来健康中国行动的成就与经验[J].管理世界,2022,38(07):24-37.二、外文参考文献1.Arthur H.Kent.Audits of Operation,[J].The Internal Auditor,1948(2).2.Bouwer A,Walter S,Holland R.Evaluation of Audit Scoring Consistency in a comprehensive feedlot Management System and correlation with feedyard performance based on average daily Gain and Dry feed conversion in 11 US feedlots[J].Value in Health,2015,18(3):A79.3.Age Johnsen&Kristin Reichborn-Kjennerud&Thomas Carrington et al,"Supreme Audit Institutions in a High-impact Context:A Comparative Analysis of Performance Audit in Four Nordic Countries,”"Financial Accountability &Management,2019,35(2).4.Monir M,Haiwei F,Ian M.Public sector audit in the absence of political competition[J].Managerial Auditing Journal,2017,32(9):899-923.5.Ferry L,Midgley H,Murphie A,et al.Auditing governable space—A study of place-based accountability in England[J].Financial Accountability &Management,2023,39(4):772-789.6.Avis E,Ferraz C,Finan F.Do government audits reduce corruption?Estimating the impacts of exposing corrupt politicians[J].Journal of Political Economy,2018,126(5):1912-1964.7.Antipova Tatiana.Using block chain technology for government auditing[C]/201813thIberian Conference on Information Systems and Technologies(CISTI).IEEE,2018:1-6.8.Lowensohn S,Johnson LE,Elder R J,et al.Auditor specialization,perceived audit quality,and audit fees in the local government audit market[J].Journal of Accounting and Public Policy,2007,26(6):705-732.9.Zeng H,Li X,Zhou Q,et al.Local government environmental regulatory pressures and corporate environmental strategies:Evidence from natural resource accountability audits in China[J].Business Strategy and the Environment,2022,31(7):3060-3082.10.Furqan A C,Wardhani R,Martani D,et al.The effect of audit findings and audit recommendation follow-up on the financial report and public service quality in Indonesia[J].International Journal of Public Sector Management,2020,33(5):535-559.11.Paccagnella R,Datta P,Hassan WU,et al.Custos:Practical tamper-evident auditing of operating systems using trusted execution[C]/Network and distributed system security symposium.2020.12.Muydinov E,Mamazhonov A.Documenting An Audit Of Financial Statements Based On International Auditing Standards[J].International Journal of Progressive Sciences and Technologies,2021,25(1):314-321.

提交日期：

2026-08-28

引用参考：

徐启鸿. “健康中国”战略背景下医药行业国企领导干部经济责任审计评价指标体系优化研究[D]. 西南政法大学,2026.

全文附件授权许可：

知识共享许可协议-署名

  • dc.title
  • “健康中国”战略背景下医药行业国企领导干部经济责任审计评价指标体系优化研究
  • dc.title
  • Optimization Research on the Economic Responsibility Audit Evaluation Index System for Leading Cadres in State-owned Pharmaceutical Enterprises in the Context of the “Healthy China” Strategy
  • dc.contributor.schoolno
  • 20230257000200
  • dc.contributor.author
  • 徐启鸿
  • dc.contributor.affiliation
  • 商学院（监察审计学院）
  • dc.contributor.degree
  • 硕士
  • dc.contributor.childdegree
  • 审计硕士专业学位
  • dc.contributor.degreeConferringInstitution
  • 西南政法大学
  • dc.identifier.year
  • 2026
  • dc.contributor.direction
  • 经济责任审计
  • dc.contributor.advisor
  • 谢柳芳,付勇
  • dc.contributor.advisorAffiliation
  • 实务部门,实务部门
  • dc.language.iso
  • 中文
  • dc.subject
  • “健康中国”战略,医药行业,国有企业,经济责任审计
  • dc.subject
  • “Healthy China” Strategy; Pharmaceutical Industry; State-owned Enterprises; Economic Responsibility Audit
  • dc.description.abstract
  • 中共十八届五中全会首次在中央文件中提出推进健康中国建设，成为健康中国战略实施的重要里程碑。随后，2016年中共中央、国务院印发《“健康中国2030”规划纲要》，确立共建共享、全民健康的战略主题，对医药供给体系的安全性与可及性提出明确要求。而医药国企作为国家医疗卫生服务体系的核心载体，肩负着公益保障与市场发展双重使命，既要履行药品保供稳价、创新研发、质量管控等公益性职责，也要实现市场化可持续发展，这也明确了经济责任审计需服务于高质量发展与重大风险防控，为医药国企领导干部经济责任审计提供了工作遵循。然而，当前医药国企领导干部经济责任审计评价体系尚未适配健康中国战略的转型需求，传统评价指标过度侧重短期财务绩效与合规性审查，未能融入医药行业强监管、高研发、重公益的核心特质，无法精准衡量领导干部推动国家战略落地、履行公共卫生责任的实际成效，导致审计结果难以科学反映履职实绩，这种现状既降低了经济责任审计的监督效能，也难以有效支撑医药国企落实健康中国战略、平衡公益属性与市场发展的核心要求。基于此，本文以“健康中国”战略要求为核心导向，通过文献梳理与现实需求分析，明确传统审计评价体系的不足，阐述指标体系优化的理论价值与实践意义。研究以委托代理理论、企业社会责任金字塔理论、公共产品理论为支撑，紧扣“健康中国”战略对医药国企提出的药品安全、供应保障、创新研发、普惠医疗等核心要求，构建了涵盖“经济效益及财务管理、合规管理、社会责任履行、战略发展、公司治理”五大准则层的多维评价框架。该体系下设40项二级指标，既保留了营业利润率、国有资产保值增值率等传统核心指标，又创新性纳入基本药物供应保障率、药品抽检合格率、研发费用投入比例、原料药绿色工厂认证情况等契合行业特质与战略目标的指标，助力财务绩效与非财务绩效、经济责任与公益责任、短期效益与长期发展的有机融合。为验证体系的科学性与实操性，本文以H医药国企为案例，运用层次分析法和模糊评价法，将优化后的指标体系应用于该企业，采用定性与定量相结合的方法，对领导干部履职成效进行评估，并以评价结论作为指导对该企业进行经济责任审计工作，能在一定程度上避免对数据精确性的依赖，并使评价具备针对性和灵活性。综上，本文构建的审计评价指标体系具备一定的战略适配性、行业针对性和企业实操性，不仅通过融合定性与定量评价指标构建多层次结构以突破传统评价维度的局限，还聚焦“健康中国”战略下医药国企的公益与经济双重属性，嵌入基本药物供应保障、药品抽检合格率等行业特色指标，以国家战略要求为核心锚点形成闭环评价逻辑，为医药国企领导干部经济责任审计提供支撑。该体系既能为医药国企领导干部考核提供实操工具，助力解决战略目标与考核脱节、公益性责任难以量化等痛点，又关注医药国企公益属性与战略规划执行情况，引导企业决策契合国家战略与民生需求，推动“健康中国”战略落地，对深化国有企业审计改革具有现实意义与应用价值。
  • dc.description.abstract
  • The Fifth Plenary Session of the 18th Central Committee of the Communist Party of China (CPC) first proposed advancing the Healthy China initiative in a central-level document, marking a crucial milestone in the implementation of the Healthy China strategy. Subsequently, in 2016, the CPC Central Committee and the State Council issued the Healthy China 2030 Planning Outline, which established the strategic theme of "co-construction, sharing and universal health" and set clear requirements for the safety and accessibility of the pharmaceutical supply system. As core entities of the national medical and health service system, state-owned pharmaceutical enterprises shoulder the dual missions of public welfare protection and market-oriented development. They are obligated to fulfill public welfare functions such as ensuring stable drug supply and prices, innovative research and development (R&D), and quality control, while also achieving sustainable market-oriented growth. This clarifies that economic responsibility audits must serve high-quality development and major risk prevention and control, providing a guiding framework for economic responsibility audits of leading officials in state-owned pharmaceutical enterprises. Nevertheless, the current audit evaluation system for leading officials in such enterprises has not adapted to the transformative demands of the Healthy China strategy. Traditional evaluation indicators overemphasize short-term financial performance and compliance reviews, failing to integrate the core characteristics of the pharmaceutical industry—stringent regulation, high R&D intensity, and public welfare orientation. Consequently, it cannot accurately measure the actual performance of leading officials in advancing national strategic implementation and fulfilling public health responsibilities, rendering audit results unable to objectively reflect their performance. This not only weakens the oversight effectiveness of economic responsibility audits but also fails to effectively support state-owned pharmaceutical enterprises in implementing the Healthy China strategy and balancing their public welfare and market-oriented attributes.Against this backdrop, guided by the strategic requirements of Healthy China, this paper identifies deficiencies in the traditional audit evaluation system through literature review and analysis of practical needs, and elaborates on the theoretical value and practical significance of optimizing the indicator system. Supported by principal-agent theory, the corporate social responsibility pyramid theory, and public goods theory, this study closely aligns with the core requirements of the Healthy China strategy for state-owned pharmaceutical enterprises—including drug safety, supply security, innovative R&D, and inclusive medical care—and constructs a multi-dimensional evaluation framework covering five criterion layers: economic benefit and financial management, compliance management, social responsibility performance, strategic development, and corporate governance. The system comprises 40 secondary indicators. It retains traditional core indicators such as operating profit margin and state-owned asset value preservation and appreciation rate, while innovatively incorporating industry-specific and strategic-target-aligned indicators including the guarantee rate of essential drug supply, drug sampling inspection pass rate, R&D expenditure ratio, and green factory certification for active pharmaceutical ingredients (APIs). This integration facilitates the organic combination of financial and non-financial performance, economic and public welfare responsibilities, and short-term benefits and long-term development.To verify the scientificity and practicability of the system, this paper takes state-owned pharmaceutical enterprise H as a case study, applies the optimized indicator system using the analytic hierarchy process (AHP) and fuzzy evaluation method, and assesses the performance of leading officials through a combination of qualitative and quantitative methods. Using the evaluation conclusions to guide economic responsibility audits of the enterprise reduces reliance on data precision to a certain extent and enhances the pertinence and flexibility of evaluation.In summary, the audit evaluation indicator system constructed in this paper features strategic adaptability, industry specificity, and corporate practicability. It breaks through the limitations of traditional evaluation dimensions by integrating qualitative and quantitative indicators into a multi-level structure, focuses on the dual public welfare and economic attributes of state-owned pharmaceutical enterprises under the Healthy China strategy, and embeds industry-specific indicators such as essential drug supply security and drug sampling inspection pass rate. With national strategic requirements as the core anchor, it forms a closed-loop evaluation logic and provides support for economic responsibility audits of leading officials in state-owned pharmaceutical enterprises. This system serves as a practical tool for assessing leading officials, addressing pain points such as disconnection between strategic goals and performance assessment and difficulties in quantifying public welfare responsibilities. It also monitors the fulfillment of public welfare attributes and strategic planning implementation, guiding corporate decisions to align with national strategies and people’s livelihood needs and promoting the implementation of the Healthy China strategy. Thus, it holds practical significance and application value for deepening the reform of state-owned enterprise audits.
  • dc.date.issued
  • 2026-06-04
  • dc.date.oralDefense
  • 2026-05-26
  • dc.relation.citedreferences
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