内部会计控制是医疗单位为实现既定目标而形成的一种自我调整、自我约束、自我控制的制衡机制,应根据《会计法》和《会计基础工作规范》等法律法规,结合单位实际来制定并予以实施。笔者现就温州市县级医疗单位财务管理大检查中发现的内部会计控制中存在的问题作一分析。一、存 Internal accounting control is a self-adjustment, self-discipline, and self-control mechanism established by medical units to achieve the established goals. It should be developed in accordance with the laws and regulations of the “Accounting Law” and the “Basic Accounting Standards,” combined with the actual conditions of the organization. Implement it. The author now makes an analysis of the problems existing in the internal accounting controls discovered during the large-scale examination of financial management of county-level medical institutions in Wenzhou City. First, save