最近，我局根据社会反映强烈的看病医药费用高，医务人员滥开、乱开单等情况，对部分医院的财务收支进行了专项审计，本文拟就审计角度剖析医院违纪违规现象。一、存在的主要问题　　(一 )违规加价售药获取超额利润，侵占患者的经济利益。医院外购药品尤其是直接从厂家购进的西 Recently, according to the society’s strong medical expenses for visiting medical institutions, medical staff overspending and indiscriminate billing, special audits have been conducted on financial revenues and expenditures of some hospitals. This article intends to analyze the phenomenon of violations of disciplines and rules in hospitals from the perspective of auditing. First, there are major problems (A) illegal sale of drugs to increase excessive profits, invade the patient’s economic interests. Outsourcing medicines in hospitals, especially those purchased directly from manufacturers