近年来,由于会计数据处理手段与帐务处理程序的变革,给医院审计工作提出了新的问题,表现为: 一、会计资料的存在形式发生了变化在手工操作下,作为审计对象的会计凭证、帐簿、报表和各种经济资料,都是可见性文字、数字记录,并且要求严格按照统一的规程来填写和登记,还要求书写清晰、字迹工整。医院会计工作电算化以后,除部分原始凭证和打印输出的帐表以外,大量会计 In recent years, due to the change of accounting data processing methods and accounting procedures, new questions have been brought to hospital auditing work, as follows: First, the existence of accounting data has changed. Under manual operation, the accounting voucher , Books, statements and all kinds of economic data are all visible texts and digital records. They also require that they be filled in and registered in strict accordance with a uniform code of practice. They also require that they be clearly written and hand-written. After the computerization of hospital accounting, in addition to some of the original voucher and print out the accounts, a large number of accounting