当前,医疗机构在激烈的市场竞争中存在着较大的经营风险。在社会主义市场经济体制转轨过程中,医院和其他企业一样,都存在规避经营风险的必要。因此,医院在管理工作中要解决的基本问题可归结为两个,一是激励问题;二是约束问题。而这两个问题均与内部控制有着密不可分的联系。所以,医院要在变化莫测的市场竞争中立于不败之地,就要完善内部控制制度。 At present, medical institutions have great operational risks in the fierce market competition. In the process of transition of the socialist market economy system, hospitals, like other enterprises, have the necessity of avoiding business risks. Therefore, the basic problems that hospitals need to solve in their management work can be attributed to two problems: one is incentive; the other is constraint. Both of these issues are inextricably linked with internal controls. Therefore, hospitals must be invincible in the unpredictable market competition, we must improve the internal control system.