医院内部控制是指医院内部为达到经营目标,保护资产完整,遵循国家的法律法规,提高医院运营的效率,采取的政策和程序。但是,由于对内部控制的认识不足,使得内部控制未能发挥其职能作用。本文就医院内部控制存在的问题、医院设立内部控制管理的必要性及加强医院内部控制管理的措施浅做分析。一、医院内部控制存在的问题(一)内部控制环境薄弱内部控制的基础是控制环境,它直接影响着医院内部控制 Hospital internal control refers to the policies and procedures adopted by the hospital to achieve its business objectives, protect the integrity of its assets, comply with the laws and regulations of the state, and improve the efficiency of hospital operations. However, due to lack of understanding of internal control, internal control has failed to play its functional role. This article analyzes the existing problems in the hospital internal control, the necessity of the hospital to set up the internal control management and the measures to strengthen the hospital internal control management. First, the hospital’s internal control problems (A) the weak internal control environment Internal control is based on the control environment, which directly affects the internal control of the hospital