Abstract: Under the reformed framework of establishing trustee council as the core of public hospital corporate governance structure, it is vital to strengthen the top design of comprehensive medical and health supervision system. Based on nearly 40 years’ audit committee governance reality in foreign healthcare industry and more than ten years’successful experience of audit committee in China’s domestic listed company, this article put forwards a tentative conception to take audit committee system as a trial implementation in public hospitals. The article builds a basic economic model of hospital audit committee’s demand and supply, then further analyses the real demand and possible supply of establishing audit committee in China’s public hospital. The article finally gives several proposals to implement public hospital audit committee.

摘要： 在建立以理事会为核心的公立医院法人治理改革框架下，加强医疗卫生综合监督体系的顶层设计至关重要。本文因循国外医疗机构审计委员会近40年的治理现实和我国上市公司引入审计委员会制度10多年的成功经验，提出应在公立医院试行并推广审计委员会制度的设想。论文构建了一个公立医院审计委员会需求与供给的基本经济学模型，据此进一步分析了我国公立医院设立审计委员会的现实需求和可行供给，并就我国公立医院施行审计委员会制度提出了建议。