在我国医疗体制不断改革和完善的过程中,会计内部控制所起到的作用是不容忽视的,其不仅可以确保医院会计信息资料的可靠性和准确性,而且还能够促进医院经营活动的效率性、经济性,为医院领导的决策提供有效的参考。同时还能够实现医院内部的自我调整、规划和约束,保证医院相关工作的顺利进行,降低医院的经营成本,提高其经济效益。 In the continuous reform and improvement of medical system in our country, the function of internal control of accounting can not be neglected. It can not only ensure the reliability and accuracy of hospital accounting information, but also promote the efficiency of hospital management activities , Economy, provide effective reference for hospital leadership decision-making. At the same time, it can also realize the self-adjustment, planning and restraint within the hospital, ensure the smooth operation of related work in the hospital, reduce the operating cost of the hospital and increase its economic benefits.