在医院的运行过程中,物资采购是重要的管理活动,在物资采购管理的过程中采用比较审计的方法,不仅能够有效节约医院的物资采购资金,降低运行成本,还能够避免腐败现象的发生,防止国有资产的流失。本文从医院实行物资采购比价审计的重要性着手,分析物资采购比较审计的内容,探究物资采购比价审计的关键措施。 In the process of hospital operation, material procurement is an important management activity. In the process of material procurement management, the method of comparative audit can not only effectively save funds for hospital procurement of materials, reduce operating costs, but also avoid the occurrence of corruption, Prevent the loss of state assets. This article starts from the importance of auditing the material purchasing price in hospitals, analyzes the content of comparative audit of materials procurement, and probes into the key measures of material procurement auditing.