基层医院是我国医疗卫生事业发展的重要部分,其负责社区、乡镇等区域的医疗工作,是人们日常生活中必不可少的重要保障。基层医院的良好运行,需要足够的资金支撑,加强对财务的内部控制是关键。当前,基层医院的财务控制工作还存在着诸多的不完善,人员专业素质、机制建设、审计等方面都有所欠缺,为此,本文就基层医院财务内部控制措施予以分析与探究。 Primary-level hospitals are an important part of the development of medical and health undertakings in our country. They are responsible for medical work in communities, towns and other areas and are an essential guarantee for people’s daily life. The good operation of grass-roots hospitals, need adequate financial support, strengthen the financial internal control is the key. At present, there are still many imperfections in the financial control work in grassroots hospitals, such as lack of professional quality, mechanism construction and auditing. Therefore, this paper analyzes and probes into the financial internal control measures in primary hospitals.