近数十年以来,我国医疗卫生行业在不断发展的同时,也面临着很多挑战和机遇。基层卫生院过去使用的财务内部控制体系已经无法满足日新月异的市场环境,所以必须针对传统基层卫生院财务内部控制体系存在的问题以及新的市场环境,对基层卫生院财务内部控制体系进行相应的完善。本文主要从基层卫生院财务内部控制体系建设的基本原则入手,深入分析基层卫生院财务内部控制体系建设的内容,并探讨相应的改善方法。 In recent decades, while the medical and health care industry in our country continues to develop, it also faces many challenges and opportunities. The financial internal control system used by the primary hospitals in the past can not meet the ever-changing market environment. Therefore, the financial internal control system of the primary health care institutions must be improved according to the existing problems in the internal control system of the traditional primary health care institutions and the new market environment . This article starts with the basic principles of the financial internal control system of primary health care institutions, analyzes the contents of the construction of financial internal control system in primary health care institutions, and discusses the corresponding improvement methods.