内部会计控制制度是现代医院财务管理制度中不可缺少的重要组成部分。随着医疗卫生事业的不断发展和医院经济活动的复杂化,医院面临新的生存环境,医疗卫生事业面对着日益增大的竞争。医院要想取得最大化的社会和经济效益,在激励的市场竞争中占有一席之地,必须要加强对医院内部会计控制,以此来提高医院的管理水平,进而为医院的长久健康发展奠定有力的基础。本文结合自己的工作经验,就如果加强完善医院内部会计控制提出了一些自己的看法。 Internal accounting control system is an indispensable part of modern hospital financial management system. With the continuous development of medical and health undertakings and the complicated economic activities of hospitals, the hospital is facing a new living environment, and the medical and health undertaking is facing increasing competition. In order to maximize the social and economic benefits of the hospital and to occupy a place in the market competition, it is necessary to strengthen the internal control over the hospital so as to improve the management level of the hospital and lay a solid foundation for the long-term and healthy development of the hospital . This article, combined with my own work experience, put forward my own views on how to improve and perfect the accounting control in the hospital.