近些年来随着市场经济体制改革的不断深化,民营医院已然成为我国医疗服务事业的中坚力量。但由于民营医院较于公立医院更难生存,所以如何做好内部控制是产业内部需要共同思考的问题。本文首先从民营医院实行内部控制的意义出发,分析了民营医院内控制度的现状,针对这些现状提出了几点改进措施,最后就全文做出总结。 In recent years, with the continuous deepening of market economy reform, private hospitals have become the backbone of China’s medical service. However, as private hospitals are harder to survive than public ones, how to do well internal control is a problem that needs to be considered together within the industry. Based on the meaning of internal control implemented by private hospitals, this paper analyzes the status quo of private hospital internal control system, puts forward some measures to improve these status quo, and finally concludes the full text.