会计稽核作为医院财务管理工作的重要一环,在提高会计工作真实性、合理性和合规性方面发挥着重要作用。建立健全医院内部会计稽核制度既是会计法律法规的要求,也是新形势下提高医院财务管理水平的必然要求。从医院会计稽核的内涵、重要作用以及会计稽核的开展等方面做了一些有益的探讨。 As an important part of hospital financial management, accounting audit plays an important role in improving the authenticity, rationality and compliance of accounting work. Establishing and perfecting the internal audit system of the hospital is not only the requirement of the accounting laws and regulations, but also the necessary requirement of improving the hospital financial management under the new situation. From the hospital accounting audit of the connotation, the important role and the implementation of accounting audit made some useful discussion.