内部会计控制,主要是指单位为了提高会计信息,保护资产的安全完整,需要制定和实施管理的过程,从而确保有关法律法规的规章制度能够更好的执行。然而,从目前的实际情况来看,大多数医院在充分发挥内部会计控制的作用方面还是存在一定的差距。本文从内部控制的目标、会计内部控制方面存在的问题、内部控制不到位的原因、内部控制制度完善的途径作简单的阐述。 Internal accounting control mainly refers to the unit in order to improve accounting information, to protect the safety of assets integrity, the need to develop and implement the management process, so as to ensure that the relevant laws and regulations of the rules and regulations can be better implemented. However, judging from the actual situation at present, most hospitals still have some gaps in giving full play to the role of internal accounting controls. This article from the objective of internal control, accounting internal control problems, reasons for the lack of internal control, the internal control system to improve the way to simply explain.