近年来,随着医疗改革的深化,我国医疗服务的市场化程度越来越高,医院竞争日益激烈,医院的管理模式也正在发生巨变,一个“管理挑战”的医院管理时代已经来临,现代企业管理的理念正全面导入到医院管理中。内部控制体系是一个自动预警和维护系统,是医院有效的管理工具,规模越大的医院,其作用就越明显。实施内部控制审计,可以对医院的内部控制状态、内部控制水平和内部控制机制是否发挥作用等方面进行检查,从而为改善控制、提升管理水平起到促进作用。 In recent years, with the deepening of medical reform, the marketization of medical services in our country is getting higher and higher, the competition in hospitals is getting fiercer and the management mode of hospitals is also undergoing tremendous changes. A hospital management era has come for a “management challenge” The concept of modern business management is fully imported into the hospital management. The internal control system is an automatic early warning and maintenance system, which is an effective management tool for the hospital. The larger the scale of the hospital, the more obvious its role is. The implementation of internal control audit can check whether the hospital’s internal control status, internal control level and internal control mechanism play a role in order to improve control and improve management level.