由于公立医疗机构的价格体系受到政府的严格控制,在当前药品价格不断下降导致对医疗机构经济效益的冲击日趋严重,而政府对医疗机构的财政补贴严重不足的情况下,为了保证医院的正常发展,医院要逐步抛开重收入、轻成本的传统观念,树立重成本、重效益,收入、成本两手抓的现代管理理念。我们在日常的审计工作中发现,医院在临床 Because the price system of public medical institutions is strictly controlled by the government, the current decline in the price of medicines leads to an increasingly serious impact on the economic benefits of medical institutions, while the government’s financial subsidies for medical institutions are seriously insufficient, in order to ensure the normal development of the hospital. The hospital should gradually abandon the traditional concept of heavy income and light cost, establish a modern management concept that emphasizes cost, efficiency, income, and cost. We found in the daily audit work that the hospital is in clinical