对公立医院而言,高效的内部财务会计控制是医院促进持续、稳定发展的重要保证。本文从公立医院财务会计内部控制存在的问题出发,分析了公立医院实施会计内部控制的范围及方法,最后给出了我国公立医院当前内部财务会计控制应采取的措施。 For public hospitals, efficient internal financial accounting control is the hospital to promote sustained and stable development of the important guarantee. Based on the problems existing in the internal control of financial accounting in public hospitals, this paper analyzes the scope and methods of public internal control in public hospitals, and finally gives the measures that should be taken to control the current internal financial accounting in public hospitals in our country.