内部会计控制是医院内部控制系统中极其重要的组成部分,建立健全医院内部会计控制制度,对有效防止资产的流失,提高医院管理水平有着重要的意义。本文就目前医院内部会计控制工作中显现的问题及如何完善和加强医院内部会计控制提出相应对策。 Internal accounting control is an extremely important part of the hospital internal control system. Establishing and perfecting the internal accounting control system in the hospital is of great significance to effectively prevent the loss of assets and improve the management level of the hospital. In this paper, the current problems in the hospital accounting control work and how to improve and strengthen the accounting control within the hospital put forward corresponding countermeasures.