本文论述了医院内控制度的概念。在现阶段的医疗管理体制下,医院的经济活动变得更为复杂,管理中表现出的诸多突出问题与内控制度不健全、不完善有着密不可分的关系。从四个方面阐述了目前医院内控制度存在的缺陷与不足,并有针对性地提出了如何构建良好的医院内控制度,从而确保医院健康、持续发展。 This article discusses the concept of hospital internal control system. Under the medical management system of the present stage, the economic activities of the hospital become more complicated. Many prominent problems in the management have a close relationship with the imperfect and imperfect internal control system. From four aspects, it expounds the defects and deficiencies of the current hospital internal control system, and puts forward some suggestions on how to construct a good hospital internal control system so as to ensure the healthy and sustainable development of the hospital.