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切实做好医院内部基建项目审计工作,对于控制和降低医院基建成本,进一步提高医院的资金使用效益,规范基建程序,维护医院经济利益,有着非常重要的作用。通过全过程参与基建项目,评价和完善医院内部控制体系,从而搞好医院建设,保证工程质量,节约投资,维护医院的正当权益。笔者认为医院基建项目内部审计必须做好以下几方面工作。
To do a good job in auditing the capital construction projects within the hospital has a very important role in controlling and reducing the cost of the hospital infrastructure, further improving the capital utilization efficiency of the hospital, standardizing infrastructure construction procedures and safeguarding the hospital’s economic interests. Through the whole process of participation in infrastructure projects, evaluation and improvement of the hospital’s internal control system, so as to improve the hospital construction, ensure the quality of the project, save investment and safeguard the legitimate rights and interests of the hospital. I believe that the hospital’s internal audit of infrastructure projects must do the following aspects.