我国的社会经济正处于一个持续发展的阶段,内控机制急需建立以及完善,这种不健全的内控制度已经开始制约医院的工作,不利于医院会计信息的收集整理,影响到国家资产的安全,因此,医院进行内控机制的建设势在必行。本文通过分析医院内部控制的内容,探讨了医院内部控制存在的主要问题及其原因,在此基础上,提出了加强医院内部控制的一些措施。 The social economy of our country is in a stage of continuous development. The internal control mechanism urgently needs to be established and perfected. This imperfect internal control system has begun to restrict the work of the hospital, which is not conducive to the collection and arrangement of hospital accounting information, thus affecting the national assets. Therefore, , The construction of internal control mechanism in the hospital is imperative. By analyzing the content of hospital internal control, this paper discusses the main problems existing in hospital internal control and their causes. On this basis, some measures to strengthen the internal control of the hospital are put forward.