医院财务会计的内部控制是医院财务管理、经济活动的核心内容,也是保证医院财务管理有效性的重要前提条件。由于我国医疗机构内部控制制度起步晚、起点低、发展较为迟缓,在现实情况中还存在一些问题,对医院财务管理的发展有着一定的制约。本文针对这些问题进行研究,并提出相应的对策。 The internal control of hospital financial accounting is the core content of hospital financial management and economic activities, and it is also an important prerequisite to ensure the effectiveness of hospital financial management. Due to the late start of the internal control system of medical institutions in our country, the starting point is low and the development is sluggish. In reality, there are still some problems, which have certain constraints on the development of hospital financial management. This paper studies these problems and puts forward corresponding countermeasures.