医院在我国是一个特殊行业群体,其与正常的企业不同以服务大众为目的。而这样的性质决定了其资金运行的复杂性,同时当前医院财务监督体系并不完善,国家大量资金投入之后运作并不透明,因此医院内部会计控制逐渐的受到社会各界的重视。 Hospitals in our country is a special industry group, which is different from the normal business to serve the public for the purpose. However, the nature of such decision determines the complexity of its capital operation. At the same time, the current financial supervision system of the hospital is not perfect, and the operation of the state after a large amount of capital investment is not transparent. Therefore, the internal accounting control in the hospital has gradually been taken seriously by all walks of life.