卫生审计是对卫生事业单位财务收支及经济效益的审计,是一种具有鲜明社会属性的经济监督活动。通过全面审计以保护医院财产物资的完整,防止浪费和非正常消耗;保证会计资料和其他业务资料的真实、准确和可靠;保证国家财经纪律和医院内部各项管理制度的贯彻执行,保证业务目标的实现,并发现财务管理上的薄弱环节,经济活动中的不合理方面,行政管理中 Health auditing is an audit of the financial revenue and expenditure and economic benefits of health institutions. It is an economic supervision activity with distinctive social attributes. Through comprehensive audits to protect the integrity of hospital property supplies, prevent waste and abnormal consumption; ensure the authenticity, accuracy, and reliability of accounting data and other business information; ensure the implementation of national financial disciplines and hospital internal management systems to ensure business goals Implementation, and discover weaknesses in financial management, irrational aspects in economic activities, administrative management