内部控制制度作为规范管理、提高会计信息质量的重要手段,已愈来愈为会计理论界和实践界所重视。医院作为建立和谐社会的重要部门,也是经济运行中的一份子,有必要加强医院管理,降低经营成本,优化结构,开展财务绩效与控制,向管理要效益,从而实现为人民群众提 As an important means of standardizing management and improving the quality of accounting information, the internal control system has become more and more important for the accounting theory and practice circles. As an important department for building a harmonious society, the hospital is also a part of the economic operation. It is necessary to strengthen hospital management, reduce operating costs, optimize the structure, carry out financial performance and control, and provide benefits for management, so as to achieve the people’s needs