[摘要] 在实际工作中,医院基建项目的审计一般采取内部审计与委托社会中介组织审计相结合的办法。这样不仅可以有效解决内部审计力量不足与专业知识缺乏的矛盾,而且弥补了内部审计结论法律效力相对较低的缺陷,当然,这种委托审计同时也存在着种种弊端。

    [关键词]医院 基建工程 审计

    [Abstract] Practical work, the audit of the hospital infrastructure projects generally take internal audit and the audit commission and social intermediary organizations combined approach. Not only can effectively solve the lack of strength of internal audit and professional lack of knowledge of the contradictions, Compensate for the internal audit findings and the legal effect of a relatively low defect, Of course, this audit commissioned by the various drawbacks also exist.

    一、医院审计中存在的主要问题

    (一)审计监督工作滞后

    当前医院基建项目审计工作主要是对项目完工后进行的决算审计,无法对基建工程进行全过程的监督,特别是基建维修项目,审计部门根本就无法掌握情况。管基建维修的科室不及时整理送审资料,有的维修项目已维修了好几年还没有结账 ......