内部控制制度在现代企业经营管理中起到愈来愈重要的作用,但在医院无论是理论知识还是实践意义都没有被充分认识,实施尤为薄弱。文章分析了医院内部控制存在的问题,对实行内部控制提出建议,目的是促进医院建立健全内部控制制度,使医院持续、稳定、协调、健康地发展。 The internal control system plays more and more important role in the operation and management of modern enterprises. However, neither the theoretical nor the practical significance of the internal control system is fully understood and the implementation is particularly weak. The article analyzes the problems existing in the internal control of the hospital and makes recommendations on the implementation of internal control. The purpose of the article is to promote the establishment and improvement of the internal control system in the hospital so that the hospital can develop continuously, steadily, harmoniously and healthily.