《公立医院改革试点的指导意见》中明确指出医院要建立健全内部控制制度。随着新医改和新《医院财务制度》的不断推进,公立医院项目越来越多,政府对公立医院的各项资金投入和政策上的扶持也不断增强,建立和完善内部控制制度显得更为重要。只有不断加强和完善内控制度的建设,才能保证公立医院的发展与时俱进,提高医院的经济效益和社会效益。 “Guiding Opinions on Pilot Reform of Public Hospitals” clearly states that the hospital should establish and improve its internal control system. With the continuous reform of the new medical reform and the new “hospital financial system”, there are more and more public hospital projects. The government has also made various capital inputs and policies supportive to public hospitals. The establishment and improvement of the internal control system is even more important. Only by constantly strengthening and improving the construction of the internal control system can we ensure that the development of public hospitals will keep pace with the times so as to enhance the economic and social benefits of hospitals.