近年来,随着医疗卫生体制改革的不断深化,医疗市场竞争日趋激烈,医院内部控制在实际运行中出现的问题也越来越多,严重影响着医院的健康有序发展和竞争。本文拟从内部控制五大要素的角度对当前医院内部控制存在问题进行探析,并提出有效构建医院内部控制体系的相关措施。 In recent years, with the continuous deepening of the medical and health system reform and the increasingly fierce competition in the medical market, more and more problems have emerged in the actual operation of the hospital internal control, seriously affecting the healthy and orderly development and competition of hospitals. This article intends to analyze the existing problems in the internal control of the hospital from the perspective of the five elements of internal control and puts forward some measures to effectively construct the internal control system of the hospital.