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随着医院的建设和发展,医院发生的各类经济活动越来越多,随之产生的经济合同也不断增加,因此经济合同审计工作越来越成为医院经济管理工作中的重要内容。目前医院的经济合同种类很多,如财务、基建、采购、劳务等等。加强经济合同的审计工作,不仅可以让医院避免经济风险,还可以维护医院的合法权益。本文分析了医院经济合同审计工作的意义;阐述了经济合同审计的内容;结合实际,详细分析了医院经济合同审计中的控制要点。
With the construction and development of the hospital, more and more economic activities take place in the hospital, and the economic contracts that follow are also increasing. Therefore, the auditing of economic contracts has become an increasingly important part of hospital economic management. At present, the hospital has many types of economic contracts, such as finance, infrastructure, procurement, labor services and so on. Strengthening auditing of economic contracts not only allows hospitals to avoid economic risks but also protects the legitimate rights and interests of hospitals. This article analyzes the significance of hospital economic contract audit work; expatiates the content of the economic contract audit; and analyzes the control points of the hospital’s economic contract audit in detail with the reality.