近年我国医院经营过程从单纯比拼硬件设施转而是软件服务的较量,而医院的最高管理者也逐渐认识到,提高医院核心竞争力的另一个重要方面应是医院内部管理水平和管理效率的提升。而在此过程中,加强医院内部会计控制能为医院减少大量医疗成本的浪费,为医院间接创造大量经济效益,其积极意义已日益凸现,并将成为医院赖以生存和发展的有效管理工具。 In recent years, the operation of hospitals in our country has turned from the competition of hardware facilities to the competition of software services. However, the top managers of hospitals have come to realize that another important aspect of improving the core competitiveness of hospitals should be the improvement of internal management and management efficiency . In the process, strengthening the internal accounting control in the hospital can reduce the waste of a large amount of medical costs for the hospital and create a large number of economic benefits indirectly for the hospital. Its positive significance has become increasingly prominent and will become an effective management tool for the survival and development of the hospital.