财务内部控制制度是专科医院从源头治理腐败、预防经济犯罪的一项标本兼治的重要制度安排,通过内部制约和监督,发挥其他监督形式不能替代的独特作用。加强财务内部控制制度建设已成为专科医院自身生存发展和提高经营管理水平 The financial internal control system is an important institutional arrangement for the specialist hospitals to manage corruption and prevent economic crimes from the source, and through internal control and supervision, it plays a unique role that cannot be replaced by other forms of supervision. Strengthening the construction of financial internal control system has become the specialty hospital itself to survive and develop and improve the management level