Abstract: Abstract: Embedded in the health care system is an improved audit system applying its oversight, governance and advisory functions to help in cost projections and service performance assessment dynamic early warning and tracking, and improve effectiveness of managing the system. However, this content has not been incorporated into the vision of our health care reformers and theoretical researchers. This paper intends to use the theory of accountability based on reducing transaction costs and the theory of organizational governance to establish the analytical framework for health care organizations’ cost containment and performance assessment audit of the dynamic early warning mechanism as well as to build an audit governance mechanism to expand the scope and methods of theoretical study of the health care system. The paper thus brings forward future research directions

摘要： 一个嵌入医疗体系的完善审计机制，通过发挥其监督、治理和咨询职能，有助于在费用预测、服务绩效评价等环节进行动态预警和跟踪，提高体系的运行成效。此项内容当前却尚未纳入我国医疗体制改革者和理论研究者的视野。本文运用基于降低交易费用的受托经济责任理论和组织治理理论，建立了医疗机构费用遏制和服务绩效评价审计动态治理的一个理论分析框架，并构建了相应的审计治理机制框架，以拓展医疗审计的理论研究范围与方法。论文最后提出该领域的未来研究方向，为进一步的实证研究提供理论依据。