【摘要】 随着人们健康意识的提升和国家对医疗体系的重视与支持,我国公立医院保持稳健的发展态势,各地公立医院的基础建设项目的建议数量呈上升趋势,这对医院相关的内部审计工作也提出了更高的要求。文章在研究公立医院基本建设审计现状和工作难点的基础上,分析目前公立医院基建工程常用的审计方式,提出了严格审核施工方资质、完善公立医院的基建工程审计制度、构建基建工程项目的审计评价体系等有针对性的建议,旨在为公立医院审计人员的工作提供参考和帮助,从而提高公立医院的审计工作效率,确保审计工作质量。更多还原

【Abstract】 With the increasing health-consciousness of residents and the support to the medical system of China,the development of public hospitals in China maintains a steady trend.The infrastructure construction projects’ number of public hospitals is on the rise all over the country,which also puts forward higher requirements for the internal audit work of the hospitals.On the basis of studying the current situation of audit and difficulties in the infrastructure construction projects of public hospitals,it analyzes the current audit methods of the infrastructure construction projects.It puts forward targeted suggestions such as strictly reviewing the qualification of construction parties,improving the auditing system of infrastructure construction in public hospitals and building the audit evaluation system of infrastructure construction projects.The purpose is to provide references and help for the auditors in the work of public hospitals,and thus to improve the audit efficiency of public hospitals and to ensure the quality of audit work.更多还原