众所周知,最近时期由于全球性经济波动和人民币的增值,使世界的整体经济步入了新的经济发展周期。在我国,受其影响的程度最深的是企业。尤其是出口产品减量、滞缓、导致商品积压、费用增大;依靠银行贷款经营的企业,受国家宏观经济调整影响,面临着资金短缺困境。医院作为自收自支为主的实体,与企业有相同之处。本文联系医院现状,试谈内部控制与会计监督的关系。 As we all know, the recent global economic fluctuations and the appreciation of the renminbi have brought the world economy into a new cycle of economic development. In our country, the most affected by the enterprise is business. In particular, exports are sluggish and sluggish resulting in a backlog of goods and increased costs. Enterprises relying on bank loans are facing the problem of shortage of funds due to the adjustment of national macro-economy. Hospitals as self-supporting entities, have the similarities with the enterprises. This article links with the status of the hospital, discussing the relationship between internal control and accounting supervision.