目前,随着我国社会经济的发展,医疗卫生事业得到很快的发展,而医院规模也日渐扩大。财务会计内部控制被视为医院管理的重要内容,在医院发展中具有很重要的作用。因此本文着重于对医院财务会计内部控制存在的问题进行分析,进而提出完善医院财务会计内部控制的措施。 At present, with the social and economic development in our country, the medical and health undertakings have been rapidly developed, and the hospital scale has also been gradually expanded. Internal control of financial accounting is regarded as an important part of hospital management and plays an important role in the development of the hospital. Therefore, this article focuses on the analysis of the problems existing in the internal control of hospital financial accounting, and then puts forward measures to improve the internal control of hospital financial accounting.