医院内部控制制度是医院现代化管理的重要组成部分,是保证医院实现经营目标,保护国家财产物资的安全与完整,降低医疗成本,实现经济效益和社会效益的重要手段,也是减少医院经营风险与财务风险,预防经济犯罪,规范会计行为,减少会计信息失真的根本保证。 Hospital internal control system is an important part of the modern management of the hospital. It is an important means to ensure the hospital to achieve its business objectives, protect the safety and integrity of the state’s property and materials, reduce medical costs and achieve economic and social benefits, but also to reduce hospital operating risk and financial Risk, preventing economic crimes, standardizing accounting behavior and reducing the fundamental guarantee of accounting information distortion.