近年来,医院陆续披露出不少经济上违法违纪的问题,给医院的经济和声誉带来了一定的负面影响。导致这些违法犯罪活动的重要原因之一就是医院的内控制度不健全,管理失控。本文结合国内医院实际情况,找出医院内部控制中存在的缺陷和失效的原因,并提出相应的建议。 In recent years, many hospitals have disclosed a number of problems in their economy, which have caused some negative impacts on the hospital’s economy and reputation. One of the important reasons leading to these illegal and criminal activities is that the hospital’s internal control system is not perfect and management is out of control. In this paper, the actual situation in domestic hospitals to find out the defects in the hospital’s internal control and the reasons for the failure, and put forward the corresponding recommendations.