【摘 要】 医院建设项目的全过程造价控制一般可分为事前、事中、事后三个阶段的控制，在具体的实施中，我们又可把三个阶段细化为工程项目决策阶段、设计及准备阶段、项目招投标与施工阶段、竣工结算与后评价阶段。对此笔者结合近年来的工作经验，就建设单位内部审计人员如何参与全过程造价管理的各个阶段浅谈一点体会。

    【关键词】 医院 内部审计 全过程造价管理

    [Abstract] hospital construction project cost control in general can be divided into before, during, after the three stages of control, in the specific implementation, can we refine the three stages of decision-making stage for the Project, design and preparation phase, project bidding and construction phase, completion of settlement and post-evaluation stage. In recent years, the author of this work experience, internal audit staff to the construction unit of the whole process of how to participate in all phases of cost management that experience.

    [Key words] hospital; internal audit; Cost management

    引 言

    医院内部审计如何控制建设工程造价 ......