内部控制是单位为了提高经营管理效率、保证信息真实可靠、保护资产安全完整、降低或避免经营风险,促进其经营管理活动的合法性、经济性、效率性和效果性,而由单位管理层及其员工共同实施的一个权责明确、分工协作、制衡有力、动态改进的管理过程[1]。随着医疗卫生体制改革的深 Internal control is the unit to enhance the efficiency of operation and management, to ensure that the information is true and reliable, to protect the safety and integrity of assets, reduce or avoid business risks and promote the legitimacy, economy, efficiency and effectiveness of its management activities. The unit management and The common implementation of a staff of their rights and responsibilities clear, division of labor, balance of power, dynamic management process improved [1]. With the reform of medical and health system deep