医院基本建设是卫生事业发展的基本保证,而搞好医院基建修缮工程的审计,保证工程造价真实准确,是医院内部审计的一项重要任务。加强基建修缮工程审计不仅可以规范医院基建工作,而且能通过审核工程造价来提高医院经济效益。随着卫生事业的快速发展,医院基建工程的增加,如何提高建设资金的使用效益,保证基建修缮工程的竣工决算质量,这对医院内部审计工作提出了更高的要求。 Hospital infrastructure is the basic guarantee for the development of health undertakings. It is an important task for hospital internal audit to do well the auditing of the hospital infrastructure renovation project and ensure the construction cost is true and accurate. Strengthening infrastructure construction audits not only can standardize the hospital infrastructure work, but also through the audit of project cost to improve the hospital’s economic benefits. With the rapid development of health care, the increase of hospital infrastructural projects, how to improve the efficiency of the use of construction funds and the quality of completion and final accounts of the infrastructural renovation project put forward higher requirements on the internal auditing of hospitals.