为解决财务困境,美国许多医院采取了某些企业管理措施,特别是在董事会下成立了审计委员会,以便加强医院内部调控、会计、审计和财务报告方面的管理。本文根据对141所医院的信函调查结果,就医院审计委员会的职责、任务、结构和功能进行对比分析,提出了一些具体建议,以便提高医院审计委员会的组织管理水平。 In order to solve the financial distress, many hospitals in the United States have adopted certain corporate management measures, especially the audit committee established under the board of directors, in order to strengthen the management of the hospital’s internal control, accounting, auditing and financial reporting. Based on the results of a letter survey of 141 hospitals, this article compares and analyzes the duties, tasks, structure, and functions of the hospital audit committee, and puts forward some specific recommendations to improve the organization and management level of the hospital audit committee.