医院审计是一项组织内部为检查督促医院的经济状况和为医院决策服务而进行独立评价的活动。它具有两项重要职能 :一是监督职能 :即对医院内部的一切经济活动进行独立地监察和督促 ,检查其他部门是否按照医院的方针、政策和计划正常运行。二是评价职能 :即在对医院的经济活动进 Hospital auditing is an activity within an organization that conducts independent evaluations to check the economic status of hospitals and to provide decision-making services to hospitals. It has two important functions: First, the supervisory function: to monitor and supervise all economic activities within the hospital independently and check whether other departments are operating normally according to the guidelines, policies and plans of the hospital. Second, the evaluation function: that is, the economic activities of the hospital