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笔者首先就医院适应新形势，开展审计工作应：①制定控制范围，为自查提供标准和依据；②确定切入点，落实审计结果；③制定考核处罚办法，保障考核制度的贯彻落实；④建立双向考核制度，保证审计结果的客观公正性。其次强调医院审计应抓亏损医院审计、薄弱环节审计；兴办产业与多种经营的审计；围绕经营目标审计等。最后强调要搞好审计，应与合理设置内审机构与人员等，提高审计队伍素质，强化内审工作管理和加强离任审计等
First of all, the author of the hospital to adapt to the new situation, to carry out the audit should: 1 to develop the scope of control for the self-examination to provide standards and basis; 2 to determine the entry point, the implementation of the audit results; 3 to develop assessment and punishment methods to ensure the implementation of the assessment system; 4 establish The two-way assessment system ensures the objective and fairness of audit results. Secondly, it emphasizes that hospital audits should focus on auditing for loss-making hospital audits and weak links; setting up audits for industries and diversified operations; and focusing on auditing management objectives. Finally, stressing that we must do a good job of auditing, we should set reasonable arrangements for internal auditing bodies and personnel, improve the quality of the audit team, strengthen the management of internal auditing work, strengthen the auditing of outgoing audits, etc.