国家医药卫生体制改革明确提出,建立和完善医院法人治理结构,明确所有者和管理者的职责,建立健全财务、会计管理制度,严格预算管理,强化财务监管和运行监督。目前,各医院正筹划《医院内部会计控制规范》的制定,甚至有的已正式实施,然而在实施过程中出现了不少问题。本文就医院内部会计控制管理中存在的主要问题及强化医院内部会计控制措施做出分析。 National medical and health system reform clearly put forward to establish and improve the hospital corporate governance structure, clear the responsibilities of owners and managers, establish and improve financial and accounting management system, strict budget management, and strengthen financial supervision and operational supervision. At present, hospitals are planning the formulation of “norms of hospital accounting control,” and some of them have even been formally implemented. However, many problems have emerged in the implementation process. This article analyzes the main problems in the hospital’s internal accounting control management and strengthening the internal accounting control measures in the hospital.