一、医院内部审计的现状 改革开放以来,医院内部审计随着我国审计制度的恢复与建立,从无到有,得到了可喜的发展。特别是在社会主义市场经济条件下,内部审计在医院内部管理中的作用越来越明显,并且越来越得到医院管理者的重视。但是,各医院之间的内部审计工作发展还很不平衡,思想认识还不能完全跟上形势的发展,与其他行业的内部审计工作以及同社会主义市场经济的要求还有相当一段距离,主要表现在以下几个方面: 1.医院领导重视不够。医院领导对内部审计工作的重视 First, the status quo of hospital internal audit Since the reform and opening up, hospital internal audit with the restoration and establishment of China’s audit system, from scratch, has been gratifying development. Especially under the conditions of the socialist market economy, the role of internal audit in the internal management of hospitals has become more and more obvious, and more and more attention has been paid to hospital administrators. However, the development of internal audit work among hospitals is still unbalanced. The ideological understanding cannot fully keep up with the development of the situation. It is still a long way from the internal audit work of other industries and the requirements of the socialist market economy. In the following areas: 1. The hospital leadership does not pay enough attention. Hospital leaders attach importance to internal audit work