目前，随着经济改革的不断深入，医院的资产、负债、损益审计越来越被人们重视。为此，笔者结合我们开展医院资产、负债、损益审计的一些具体做法，提出几点探讨性的浅见。一、对医院资产的审查对医院资产实行详查和抽查相结合的方法，以确保审计结果的准确性。１、对固定资产 At present, with the continuous deepening of economic reforms, audits of hospital assets, liabilities, and gains and losses are increasingly valued by people. For this reason, the author puts forward some exploratory views on the specific practices of our hospital assets, liabilities, profit and loss audits. I. Review of Hospital Assets A combination of detailed investigations and spot checks of hospital assets is used to ensure the accuracy of audit results. 1, for fixed assets