内部控制是医院管理为实现既定目标而形成的,但目前我国大多数医院管理内部控制制度尚不完善。医院管理内部控制的目标主要包括:合理保证医院管理各项经济业务活动的合法、合规,资产的安全和使用有效,财务信息真实完整,有效防范舞弊和预防腐败,提高公共服务的效率和效果。为实现控制目标,通过制定制度、实施措施和执行程序,对经济活动的风险进行防范和管控。建立与实施内部控制,应当遵循全面性、重要性、制衡性、适应性原则。现就关于实现医院 Internal control is formed by hospital management in order to achieve its stated goal. However, at present, most of the internal control systems of hospital management in China are not yet perfect. The objectives of internal control of hospital management mainly include: reasonably ensuring that the hospital manages the legal and compliance of various economic activities, the safety and use of assets, the true and complete financial information, the effective prevention of fraud and the prevention of corruption, and the enhancement of the efficiency and effectiveness of public services . In order to achieve the goal of control, we should guard against and control the risks of economic activities by formulating systems, implementing measures and implementing procedures. The establishment and implementation of internal control should follow the principle of comprehensiveness, importance, checks and balances and adaptability. Now on the realization of the hospital