本文主要从预算控制、收入控制和支出控制三个方面谈了构建和完善医院内部会计控制的对策。一、预算控制(一)预算控制的关键控制点医疗机构预算控制要点主要包括预算编制控制、预算审批控制、预算执行控制、预算调整控制、预算分析和考核评价控制。(二)预算控制方法和标准主要运用不相容职务相互分离、建 This article mainly talks about the countermeasure of constructing and perfecting the internal accounting control in three aspects of budget control, income control and expenditure control. I. Budget Control A. Key Control Points of Budget Control The budget control points of medical institutions mainly include budget preparation control, budget approval control, budget execution control, budget adjustment control, budget analysis and appraisal evaluation control. (B) the budget control methods and standards are mainly used incompatible positions separated from each other, built