本文在明确医院会计的内部控制作用的概念的基础上,提出实施医院会计内部控制必须遵守的三项基本原则,总结医院会计实施内部控制的作用与意义,并针对医院会计的内部控制作用实施过程中遇到的问题,提出改进建议。 Based on the concept of internal control of hospital accounting, this paper puts forward three basic principles that must be followed in the implementation of internal control of hospital accounting, summarizes the function and significance of hospital internal control implemented by accounting, and aims at the implementation of internal control of hospital accounting In the problems encountered, put forward suggestions for improvement.