2011年,我国医院的新财会制度修订完成。新财会制度的完善,对我国医疗系统的改革有促进作用,提高了我国医院内部会计信息的质量。但新医院财务会计制度的实行也对内控提出了新挑战,医院要想保证在行业内有较强的竞争力,持续地提高经济效益和社会效益,就应该面向当今实际情况,在严格遵守新财会制度的前提下实现医院新财务会计内部控制体系的建立和完善,加快医院的财务管理体制改革,在新财会制度的背景下建立一个相对规范完善且适合本院情况的医院财务内部控制体系,从而促进医院其他业务的规范进行。所以,本篇文章主要是针对新财会制度下医院财务会计内部控制体系的建立和实践进行相关探讨,对现存的问题制定相对应的措施,以期促进医院的稳定发展。 In 2011, the revision of the new accounting system in our hospital was completed. The improvement of the new accounting system can promote the reform of the medical system in our country and improve the quality of accounting information in our hospital. However, the implementation of the new hospital’s financial accounting system also poses new challenges to internal control. To ensure a strong competitiveness within the industry and continuously improve economic and social benefits, the hospital should meet the requirements of the current situation and strictly abide by the new Under the precondition of finance and accounting system, to establish and perfect the hospital’s new financial accounting internal control system, to speed up the reform of the hospital’s financial management system, to establish a hospital internal financial control system that is relatively standardized and suitable for our hospital under the new accounting system, Thus promoting the hospital’s other business norms. Therefore, this article mainly focuses on the establishment and practice of the hospital internal control system of financial accounting under the new accounting system, and makes corresponding measures to the existing problems in order to promote the stable development of the hospital.