The paper analyzes problems in the settlement auditing in current hospital maintenance projects, researches measures to enhance the settlement and auditing of the projects and promote the auditing quality and efficiency, and points out some factual strategies to strengthen the whole-process auditing of the maintenance projects, adopt the pricing software and enhance the qualification of auditing staff.%对目前医院修缮工程结算审计中存在的问题进行了分析，并对加强修缮工程结算审计，提高审计质量和效率的措施作了研究，提出了加强修缮工程全过程跟踪审计、使用计价软件、提高审计人员水平等具体策略。
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