医院内部会计控制是现代医院管理活动的重要组成部分,它既立足于会计,又不局限于会计。随着医疗市场的不断发展和医疗体制改革的不断深入,建立健全医院内部会计控制制度,对有效防止国有资产流失,提高医院管理水平有着重要的意义。但很多医院在实施过程中还存在很多问题,有待于进一步完善和提高。 Internal accounting control in hospitals is an important part of modern hospital management activities. It is based on accounting and not limited to accounting. With the continuous development of the medical market and the deepening of medical system reform, establishing and improving the internal accounting control system in hospitals is of great significance to effectively prevent the loss of state assets and improve the management level of the hospital. However, many hospitals still have many problems in their implementation and need to be further improved and improved.