在医院管理中,内部控制是一项非常重要的制度,是医院为维护财产物资安全、保证财务收支合法、会计资料真实、实现经营目标、提高经济效益而形成的一种内部自我协调、制约和检查的控制系统。本文主要说明加强医院内部会计控制的必要性,指出医院内部会计控制存在的主要问题及措施。 In the hospital management, internal control is a very important system. It is an internal self-coordination and restriction formed by the hospital in order to safeguard the safety of property and materials, ensure the financial revenue and expenditure is legitimate, the accounting information is true, the business objective is achieved, and the economic benefit is enhanced And check the control system. This article mainly explains the necessity of strengthening the internal accounting control in the hospital and points out the main problems and measures of the internal accounting control in the hospital.