现阶段,我国医疗事业得到了有效深化,医疗体制改革为医院的发展注入了新的生机同时也为医院带来了诸多挑战。医院内控立足于会计,但又不会受限于会计范围。基于这种情况下,应对医院内部控制制度加以完善,确保资产的安全性与完整性,进一步提高医院经济水平。本文将对医院内部控制缺乏的成因及对策进行分析探讨。 At this stage, the medical cause in our country has been effectively deepened, and the reform of the medical system has injected new vigor into the development of the hospital and brought many challenges to the hospital at the same time. Hospital internal control based on accounting, but not limited to accounting. Based on this situation, we should improve the hospital internal control system to ensure the safety and integrity of assets and further improve the hospital’s economic level. This article will analyze the causes and countermeasures of the lack of internal control in hospitals.