随着我国经济水平的不断发展,各式各样的方法也随之而生。医院经济责任审计是非常复杂的一项系统,因此,在审计前要做好充分的准备,使得审计工作能够顺利进行。相反的,审计工作做得不充分反而会影响审计时的效率,从而导致工作时间的延误。因此,审计前做好精细化的工作能够有效地保证工作任务的完成,同样也能充分提高审计的实效。本篇文章主要是针对精细化视角下医院经济责任审计实效进行相应的探讨和研究分析。 With the constant development of our country’s economy, a great variety of methods have emerged. Hospital economic responsibility audit is a very complex system, so, before the audit to be fully prepared to make the audit work can be carried out smoothly. On the other hand, inadequate auditing can adversely affect audit efficiency, resulting in delays in working hours. Therefore, doing a fine job before the audit can effectively ensure the completion of the work tasks, and can also fully enhance the effectiveness of the audit. This article is mainly for the refinement of the hospital economic responsibility audit effectiveness of the corresponding discussions and research analysis.