一、引言近年来,我国市场经济体制得到了逐步发展,医疗机制的改革也在进行着不断地完善。传统方式下,医院的收入主要来自政府拨款,现如今,医疗服务在很大程度上给医院提供了收入,致使医院在经营方式、经营战略、经营思想等众多方面都需要做出一定的调整,使其日常经营适应市场化与现代化的运作模式,从而能够不断为社会提供高效、优质的医疗服务。医院想要在激烈的市场竞争中占有市场份额,就必须找出市场经济的发展规律,在适应现代化运作方式的同时,抛弃陈旧、落后的管理制度,强化日常经营,减少经营成本,优化增量资产,盘活存量资产,展开有效的财务内控工作,健全一套完善的内部控制制度,从而保障医院的持久经营与稳定发展。二、医院开展内部控制工作的意义内部控制工作是任何企业、单位进行控制管理的核心,它 I. Introduction In recent years, the market economic system in our country has been gradually developed. The reform of the medical mechanism is also being constantly perfected. In the traditional way, the income of the hospital mainly comes from the government’s appropriation. Nowadays, the medical service has provided the hospital with a great degree of income, which makes the hospital need to make some adjustments in many aspects such as the operation mode, business strategy and management thought, So that its day-to-day operations to adapt to market-oriented and modern mode of operation, so as to continue to provide society with efficient, high-quality medical services. If hospitals want to occupy market share in the fierce market competition, they must find out the law of development of market economy, abandon the outdated and backward management system while adapting to the modern operation mode, strengthen the daily operation, reduce the operation cost and optimize the increment Assets, revitalize the stock of assets, start an effective financial internal control work, and improve a set of sound internal control system to protect the hospital’s long-term operation and stable development. Second, the significance of the hospital to carry out internal control work Internal control is the core of any enterprise, unit control and management, it