近年来,随着社会的不断进步以及经济的迅猛发展,市场化竞争愈发激烈,医院需强化内部控制建设,构建完善的制度及监督体系,优化配置资源,有效控制医院运营成本,强化综合竞争实力。本文就新形势下医院内部控制中所存在的问题及改进措施进行探讨。 In recent years, with the continuous progress of society and the rapid economic development, the competition in marketization has become increasingly fierce. The hospital needs to strengthen its internal control, establish a sound system and supervision system, optimize the allocation of resources, effectively control the operating costs of the hospital and strengthen the comprehensive competition strength. This article discusses the problems in hospital internal control under the new situation and the improvement measures.