文章针对我国当前医院内部审计存在着思想认识落后、内部审计机构设置不健全、审计人员水平参差不齐等问题,提出了如何强化医院内部审计,发挥内部审计作用的几点措施。 In view of the current problems in the internal auditing of hospitals in China, such as backward thinking, unsound internal audit institutions, and uneven levels of auditors, the article proposes several measures for how to strengthen the internal audit of hospitals and to play a role in internal audit.