随着时代的发展,我国的经济体制也不断健全,有了日新月异的发展和改善。加之我国对医疗卫生越发重视,医院若欲井井有条运行,不断为患者的生命安全保驾护航,就必须狠抓经济管理工作。内部审计是达到这一目的的必经之路。接下来,本文先阐述内部审计工作对于医院发展的必要性;接着推及到其作用,最后提出较有针对性的措施。 With the development of the times, our country’s economic system has also been continuously improved with the rapid development and improvement. In addition, our country pays more and more attention to the medical and health care. If the hospital wants to be well-organized and keep escort for the patients’ life and safety, it must pay close attention to economic management. Internal audit is the only way to achieve this goal. Next, this article first elaborates the necessity of internal audit for the development of the hospital; then it promotes its function and finally puts forward more targeted measures.