经济新常态下医养融合的治理型审计框架构建——基于老龄化背景
The Construction of Governance Audit Framework for Medical and Elderly Care Integration under the New Normal of Economy—Based on the Background of Aging Population

随着我国人口老龄化程度持续加深，银发经济蓬勃发展。医养结合模式作为应对人口老龄化的创新方式，整合了医疗与养老资源。本文分析了医养结合模式的发展态势及现实挑战，并探讨了银发经济对其产生的影响。在此基础上，构建了包含财务、运营、合规和绩效四个维度的综合审计策略框架，并通过实际案例和三维度交叉验证方法论证实了其有效性。研究发现，科学的审计策略能显著提升医养结合机构的运营效率和服务质量，为产业高质量发展提供保障。
With the continuous deepening of population aging in China, the silver economy is booming. As an innovative approach to addressing population aging, the integration of medical care and elderly care has combined medical and elderly care resources. This paper analyzes the development trend and practical challenges of the medical and elderly care integration model and explores the impact of the silver economy on it. On this basis, a comprehensive audit strategy framework including four dimensions: finance, operation, compliance and performance is constructed. Its effectiveness is verified through actual cases and a three-dimensional cross-validation methodology. The research finds that a scientific audit strategy can significantly improve the operational efficiency and service quality of medical and elderly care institutions, providing a guarantee for the high-quality development of the industry.