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随着医疗卫生体制改革的深化,医院的管理体制、运行机制及财务管理体系都发生了很大变化,使得医院的内部审计工作需要做出相应的调整,并提出了更高的要求。只有充分发挥出内部审计工作的效用,才可及时发现和处理医疗卫生管理的问题,降低财务风险、经营风险,加强内部控制。文章阐述了医院内部审计工作的重要性,对目前医院审计实际存在的问题进行分析,并结合所在医院的工作提出了相应的对策和建议。
With the deepening of medical and health system reform, the hospital’s management system, operation mechanism and financial management system have undergone great changes, making the hospital’s internal audit work needs to be adjusted accordingly, and put forward higher requirements. Only by fully exerting the effectiveness of internal audit can the problems of medical and health management be discovered and dealt with in time, the financial risks, the operational risks and the internal controls strengthened. The article expounds the importance of the internal audit work in the hospital, analyzes the problems existing in the hospital audit at present, and puts forward the corresponding countermeasures and suggestions according to the work of the hospital.