等级评审的目的是提高医院整体功能和综合实力．是医院走出困境，寻求发展的有效途径。但从目前评审办法与效果来看，诸多弊病应引起有关方面的重视。如不及时矫正，将无法确保医院等级评审中的质量。本文仅从审计角度谈些浅见。医院应按规定设立与财务机构相平行的审计机构， The purpose of the rating review is to improve the overall function and overall strength of the hospital. It is an effective way for the hospital to get out of the predicament and seek development. However, judging from the current review methods and effects, many ills should be brought to the attention of relevant parties. If you do not correct it in time, you will not be able to ensure the quality of the assessment at the hospital level. This article only talks briefly from the audit perspective. Hospitals should establish auditing institutions parallel to financial institutions as required.