在医院经济管理中,不可缺少的一项内容就是内部审计,特别是随着医疗改革的实施,内审的重要性更加凸显。因此,在新的医院发展形势下,必须进一步强化内审工作,提升审计人员业务素质,找出当前审计工作实施中的不足之处,不断加以完善,以能够更好发挥内审对医院管理的积极作用。 In the hospital economic management, an indispensable part of the internal audit, especially with the implementation of health care reform, the importance of internal audit even more prominent. Therefore, under the new situation of hospital development, it is necessary to further strengthen the internal audit work, enhance the professional qualities of the auditors, find out the shortcomings in the implementation of the current audit work, and constantly improve them in order to give better play to the internal audit on hospital management positive effects.