内部控制是经济管理活动的一部分,随着我国加入WTO及国外先进医院管理思想和方法的引入,建立健全医院内部控制制度,不仅被医院管理者重视,也逐渐成为医院加强管理的迫切需要。 Internal control is a part of economic management activities. With the introduction of China’s accession to the WTO and the introduction of foreign advanced hospital management ideas and methods, the establishment of a sound hospital internal control system has not only been taken seriously by hospital administrators, but has also become an urgent need for hospitals to strengthen management.