伴随着医院医用耗材使用量的不断增加,医用耗材作为医院成本组成之一,在医院成本管理中的地位不断提升。加强对医院耗材采购管理的审计监督,有助于规范医用耗材管理,有效防范医院财务风险,本文对医用耗材采购全过程的内部审计进行了初步探讨。 With the increasing use of hospital medical consumables, medical consumables as one of the hospital costs, the hospital’s position in the cost management continues to improve. To strengthen auditing and supervision of hospital consumables procurement management helps to regulate the management of medical consumables and effectively prevent the hospital’s financial risks. This paper discusses the internal audit of the whole process of medical consumables procurement.