新医改背景下,实施内部会计控制不仅是规范医院会计工作,提高会计信息质量的重要手段,更是保障医院资产安全,杜绝会计舞弊滋生的有效措施,对推动医院健康发展有着重要意义。本文对医院内部会计控制体系的健全方式进行探讨,期望对提高医院内部控制水平有所帮助。 Under the background of new medical reform, the implementation of internal accounting control is not only an important measure to standardize hospital accounting work and improve the quality of accounting information, but also an effective measure to protect the safety of hospital assets and eliminate accounting fraud, which is of great significance to promoting the healthy development of hospitals. This article explores the sound ways of the hospital’s internal accounting control system, and hopes to improve the internal control of the hospital.