医院内部控制,是医院为了保证业务活动的有效进行和资产的安全与完整,防止、发现和纠正错误与舞弊,保证会计资料的真实、合法、完整而制定和实施的政策、措施及程序。其重要组成部分即内部会计控制。内部会计控制是医院为实现既定目标而形成的一种自我调整、自我约束、自我控制的制衡机制。随着医疗卫生事业改革的深入发展,医院的内部会计控制制度不断完善,对规范会计行为,确保会 The internal control of the hospital is a policy, measure and procedure formulated and implemented by the hospital in order to ensure the effective operation of the business and the safety and integrity of the assets, prevent, detect and correct mistakes and fraud, and ensure the authenticity, integrity and completeness of accounting information. Its important part is internal accounting control. Internal accounting control is a kind of self-adjustment, self-restraint and self-control check-and-balance mechanism formed by the hospital in order to achieve the stated goal. With the deepening reform of medical and health care, the hospital’s internal accounting control system continues to improve, to regulate accounting practices, to ensure that