从1983年国务院、审计署要求政府部门、事业单位、大中型国有企业设立内部审计以来,公立医院内部审计得到了蓬勃发展,为维护国家资产安全、促进医院健康发展起到了重要作用,同时也因内部审计的独立性和传统职责定位问题面临着困境和难题。 Since 1983, when the State Council and the National Audit Office asked the government departments, public institutions and large and medium-sized state-owned enterprises to set up internal audits, the internal audit of public hospitals has been booming. It has played an important role in safeguarding national assets and promoting the healthy development of hospitals. The independence of internal audit and the localization of traditional duties are faced with difficulties and problems.