随着医院外部环境和服务内容的不断变化,会计涉及的范围随之扩大,业务处理逐渐复杂。本文主要论述如何通过会计监督职能,加强医院内部控制,保障会计信息的真实性、可靠性和准确性。 With the continuous changes in the external environment and service contents of the hospital, the scope of the accounting has been expanded, and the business processing has been gradually complicated. This article mainly discusses how to strengthen the internal control of the hospital through the function of accounting supervision to ensure the authenticity, reliability and accuracy of accounting information.