公立医院是行政事业单位的重要组成部分,医院的性质具有社会性和效益性的复杂性。本文通过对公立医院内控体系的建设的理论与实践进行研究,就当今的内控体系仍存在的问题进行探讨,找出适合医院发展的途径,以完善和健全内控体系。 Public hospitals are an important part of the administrative institutions, the nature of the hospital has the social and effectiveness of the complexity. Through the research on the theory and practice of the construction of the internal control system in public hospitals, this paper discusses the problems that exist in the internal control system today and finds out the suitable ways for the development of the hospital so as to improve and perfect the internal control system.