随着医疗改革发展的深化,公立医院面临的经济环境更加复杂多变,公立医院与外界的纵向联系和内部的横向联系更加紧密,构建和加强公立医院内部控制制度,有利于深化规范这种相互联系,将相互关系纳入内控管理,有助于内部控制目标的实现。笔者运用内部控制五要素框架,探讨如何建立公立医院内控制度。 With the deepening of medical reform and development, the public hospitals are faced with more complicated and changeable economic environment. The public hospital and the outside world have more horizontal and vertical links. Establishing and strengthening the internal control system in public hospitals is conducive to deepening the standardization of this mutual Contact, the relationship between internal control management, to help achieve the goal of internal control. The author uses five elements of internal control framework to explore how to establish public hospital internal control system.