伴随着我国医疗改革的不断深化,医院财务部门所承担的责任日渐增大,这就对医院将现代管理理论应用于实践,提升会计内部控制提出要求。因此,为了保护国有资产的安全完整以及保值增值,保证医院的各项制度得以顺利执行,加强医院会计的内部控制成为必要。文章将从医院会计内部控制的概述、现状分析以及措施探讨三部分展开阐述。 With the continuous deepening of medical reform in our country, the responsibility of hospital finance department is increasing day by day. This puts forward requirements for hospital to apply modern management theory to practice and enhance accounting internal control. Therefore, in order to protect the safety and integrity of state-owned assets and preserve and increase their value, and to ensure the smooth implementation of various hospital systems, it is necessary to strengthen the internal control of hospital accounting. The article will be from the hospital internal control accounting overview, status quo analysis and measures to explore three parts.