随着我国在医疗方面的体系逐渐完善,医院作为一个经济体系发展也越来越迅速。为对医院内的资金情况做良好的控制,医院往往会在自身内部开设审计机构,来帮助医院进行资金管理,做好内部控制的设置,推动医院完善自己的经济体系。现今医院的规模不断扩大,医院内部也需要进行更加规范化和细致的管理,让医院资金得到良好的管理与控制,帮助医院更好地发展是目前医院内部审计的主要工作目的。本文将对医院内部审计和会计工作之间的关系进行说明,比较两者之间的联系和异同点,为医院在资金的管理和运作上提供一定的帮助。 With the gradual improvement of our medical system, the hospital is developing more rapidly as an economic system. In order to have a good control over the funds in the hospital, hospitals often set up auditing institutions within themselves to help hospitals manage their funds, set up internal control and promote the hospital to improve its own economic system. At present, the scale of the hospital is constantly expanding, and the hospital needs to be more standardized and meticulous management. Good management and control of the hospital funds to help the hospital to better development is the main objective of hospital internal audit. This article will explain the relationship between hospital internal auditing and accounting work, comparing the similarities and differences between the two and providing some help to the hospital in the management and operation of the funds.