内控制度是单位为实现控制目标,通过制定制度,实施措施和执行程序,对经济活动的风险进行防范和管控。内控制度是经济管理发展到一定阶段的产物,是医院有效管理体系中不可缺少的组成部分,也是评价医院管理水平的标准之一,本文立足于医院经济管理的角度,对内部控制制度进行研究一、内部控制的作用(一)保护国家财产物资的安全,完整医院的财产物资属国有资产,它涉及到国家和集体的利益,一个完善的内部控制制度能够堵塞漏洞、防止和减少贪污浪费、盗窃、挪用和 Internal control system is the unit to achieve the control objectives, through the development of the system, the implementation of measures and implementation procedures, the risk of economic activities to prevent and control. Internal control system is the product of the economic management development to a certain stage, is an integral part of the hospital effective management system, but also one of the criteria to evaluate the hospital management level. Based on the perspective of hospital economic management, this paper studies the internal control system The role of internal control (a) to protect the safety of state property and materials, complete hospital assets belong to the state-owned assets, it involves the interests of States and collectives, a sound internal control system can plug the loopholes in preventing and reducing corruption, waste, theft , Misappropriation and