随着我国医疗体制改革的不断发展,各类型医院开始不得不面对日益激烈的竞争和挑战。目前,内部控制已然成为医院进行科学化、现代化管理的重要方面。医院各个层级的管理层、各个部门都需要在这样相互制约、相互联系的方法、程序、措施下,成为一系列完整、严密的控制体系。可以说,医院利用内部控制来确保自身的资产安全、经营高效、信息可靠已经迫在眉睫。 With the continuous development of China’s medical system reform, all kinds of hospitals have to face the increasingly fierce competition and challenges. At present, internal control has become an important aspect of the hospital’s scientific and modern management. All levels of management and departments in the hospital need to become a series of complete and strict control systems under the methods, procedures and measures that are mutually restrictive and interrelated. Can be said that the hospital to use internal control to ensure their own assets, operating efficiently, reliable information is imminent.